WORLD TRADE  
ORGANIZATION  TN/S/O/CAN/Rev.1* 
23 May 2005 
 
 (05-2075) 
Council for Trade in Services 
Special Session Original:   English/ 
 French 
   
CANADA 
 
Revised Conditional Offer on Services
 
 
 
 
 The following communication, dated 18 May 2005, from the delegation of Canada, is being 
circulated to the Members of the Council for Trade in Services. 
 
_______________ 
 
 
 Canada hereby submits its revised  conditional offer on services to  other WTO Members.  This 
offer is conditional upon satisfactory commitments being received from other negotiating partners. 
  Canada reserves the right to withdraw, modify  or reduce its revised conditional offer on 
services and any subsequent conditional offer that co uld follow, in whole or in part, at any time on or 
before the conclusion of the services  negotiations if offers considered  satisfactory by Canada are not 
made by Canada’s negotiating partners. 
 
 Canada further reserves the right to make any technical change or correction to revised 
conditional offer and any subsequent conditional offer that could follow. 
                                                     
 
*  This document symbol (with an asterisk) replaces an earlier version (without an asterisk).  The 
changes contained in the present document are only corrections to errors resulting from electronic formatting (English version only).  
  TN/S/O/CAN/Rev.1
 Page 3CANADA – INITIAL CONDITIONAL OFFER ON SERVICES 
 
Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
I. HORIZONTAL COMMITMENTS  
Cross-border and consumption 
abroad  1), 2) None. 1), 2) None, other than: 
 -  Tax measures that result in differences of 
treatment with respect to expenditures made on 
scientific research and experimental development services.  
-  Ontario - Tax measures re sulting in differences of 
treatment with respect to payments for management services made to affiliated non-residents.  Foreign 
corporations carrying on business in Ontario must 
appoint an Ontario agen t for service of legal 
documents. 
 
-  Alberta - First consideration may be given to service suppliers from within Alberta or Canada 
where competitive in terms of price and quality in 
the case of all large scale energy projects needing Industrial Development, Forest Management, Oil 
Sands, Power Plant or Gas Plant and Coal 
Development Permits.     
 TN/S/O/CAN/Rev.1 
Page 4 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
  -  Newfoundland and Labrador,  and Nova Scotia - 
Regulations require that first consideration be given to services provided within the province to 
petroleum operations where they are competitive in 
terms of price, quality and delivery.   
Commercial presence  
(Except banks which are dealt 
with in Part B, Section 7) 3) None, other than: 
 
-  The acquisition of control of a Canadian business 
by a non-Canadian is subject to approval* for all 
direct acquisitions of Canadian businesses with 
assets not less than a monetary amount established 
and published in January of each year in the Canada Gazette. 
 
The monetary amount for 1994  2003  2005  is $C153  
223 250 million to be adjusted thereafter annually 
for changes in nominal GDP. 
 
  
 
 
  
 
  
 
  
 
  
-  The supply of a service, or its subsidization, 
within the public sector is not in breach of this commitment. 
 
-  Subsidies related to research and development – unbound. 
  
                                                      
* For the purpose of this schedule of commitments, approval is gr anted by the responsible Minister if he is satisfied that the i nvestment is likely to be of net benefit to Canada taking into account 
any information, undertakings and representations in respect of the application, and the fo llowing factors where relevant: 
a) the effect of the investment on the level and nature of eco nomic activity in Canada, includ ing, without limiting the general ity of the foregoing, the effect on employment, on resource 
processing, on the utilization of parts, components and services produced in Canada and on exports from Canada; 
b) the degree and significance of participation by Canadians in the Canadian business or new Canadian business and in any indus tries in Canada of which the Canadian business or new Canadian 
business forms or would form a part; 
c) the effect of the investment on productivity, industrial ef ficiency, technological development, product innovation and produ ct variety in Canada; 
d) the effect of the investment on competition within any industry or industries in Canada; 
e) the compatibility of the investment with national industri al, economic and cultural policies, taking into consideration indu strial, economic  and cultural policy objectives enunciated by the 
government or legislature of any province likely to be significantly affected by the investment; and 
f) the contribution of the investment to Canada's ability to comp ete in world markets.   
  TN/S/O/CAN/Rev.1
 Page 5Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 -  The acquisition of control of a Canadian business, 
or establishment of a new business related to Canada's cultural heritage or national identity
**, by 
a non-Canadian is subject to approval*. 
 -  Federal and sub-central tax measures (generally 
pertaining to small business) may result in a difference in treatment in respect of all or some 
"Canadian controlled private corporations" as 
defined by the Income Tax Act
 (i.e., Canadian 
private corporations that are not controlled by 
non-residents and/or public corporations). 
 -  Measures conferring a tax exemption or reduction 
of tax to, or in respect of services supplied by, a 
service supplier which is a part of or is directly or indirectly owned by government. 
 
-  Federal and sub-central governments, when disposing of their equity interests in, or the assets 
of, a service supplier which is owned by such 
governments, may prohibit the ownership of such interests or assets by non-Canadian investors or 
their investments; and may impose limitations upon 
the ownership of such interests or assets, and on the 
ability of owners of such interests or assets to control any resulting enterprise, by non-Canadian 
investors or their investments.  With respect to any 
such sale or other disposition, Canada may adopt or maintain any measure relating to the nationality of 
senior management or members of the board of 
directors.   
 
                                                      
 
** For the purposes of this schedule of co mmitments, businesses related to Canada's cu ltural heritage and na tional identity mean persons engaged in the following activities: 
a) the publication, distribution, or sale of books, magazines, periodicals or newspapers in print or machine readable form but not including the sole activity or printing or typesetting any of the 
foregoing; 
b) the production, distribution, sale or exhibition of film or video recordings; 
c) the production, distribution, sale or ex hibition of audio or video music recordings; 
d) the publication, distribution or sale of music in print or machine readable form; or e) radiocommunication in which the transmissions are intended fo r direct reception by the general public, and all radio, televi sion and cable broadcasting undertakings and all satellite 
programming and broadcast network services.   
 TN/S/O/CAN/Rev.1 
Page 6 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
  -  Measures related to the supply of services 
required to be offered to the public generally in the following sub-sectors may result in differential 
treatment in terms of 
 benefits: 
 
income security or insurance social security or insurance 
social welfare 
 or price: 
 
public education training 
health 
child care.  
A majority of the directors of federally incorporated 
corporations  in Canada must be Canadian citizens 
or persons ordinarily resident in Canada.  
 -  25 per cent of the directors of federally-incorporated corporations must be resident 
Canadians. A simple majority of resident Canadian directors is required for corporations 
in prescribed business sectors.  These sectors 
include: uranium mining; book publishing or distribution; book sales,  where the sale of books 
is the primary part of the corporation's 
business; film or video distribution.  Similarly, corporations that, by an Act of Parliament or by 
a regulation made under an Act of Parliament, 
are individually subject to minimum Canadian ownership requirements are required to have a 
majority of resident Canadian directors. 
   
  TN/S/O/CAN/Rev.1
 Page 7Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
  -  Agreements between Canada and any aboriginal 
person or organisation, and measures by Canada and its Provinces and Territories, may provide for 
the favourable treatment of any aboriginal person or 
organization in relation to acquisition, establishment or operation of any commercial or 
industrial undertaking including providing: 
 a)  an aboriginal person or organization with a right 
of first refusal to establish a new, or acquire an 
existing, commercial or industrial undertaking; and  
b)  a proposed or existing commercial or industrial 
undertaking of an aboriginal person or organization with favourable financial incentives or treatment. 
 
-  Alberta
:  At least 50 per cent of the directors of 
an Alberta Corporation must be resident Canadians.  
Extra-provincial corporations registered under the 
Alberta  Business Corporations Act  must appoint an 
individual who is resident in the province of Alberta as an attorney  for service of legal 
documents.  There are limitations on the sale of 
Crown land and non-urban real estate to a non-Canadian person. 
 
The Alberta Opportunity Fund
 gives priority to 
service suppliers owned and operated by Canadian 
citizens. 
    
 TN/S/O/CAN/Rev.1 
Page 8 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
  -  British Columbia :  The majority of directors of 
every corporation incorporated under provincial law shall be resident Canadians and at least one 
director must be resident in the Province.  It is 
necessary to be a Canadian citizen or permanent resident of Canada to be eligible for a crown grant 
of land. 
 
-  Manitoba :  Non-residents may be restricted in the 
purchase of more than 10  40 acres of farm land and 
are subject to a tax on transfer of farm property.  
The majority of directors of a meeting of the Board 
of a Manitoba Corporation must be Canadian 
residents.  
-  Newfoundland and Labrador:  A majority of  
25 per cent  of the directors of all corporations 
incorporated under provincial law must be 
Canadian residents.   A co-operative must consist 
of at least five persons of full legal capacity 
residing in the province.  All non-resident businesses must engage a local agent for the 
purposes of collective bargaining and execution of 
conveyances and mortgages.    
  TN/S/O/CAN/Rev.1
 Page 9Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
  -  Ontario :  The majority of directors of all Ontario 
corporations must be resident Canadians.  The majority of the directors of any Ontario 
co-operative and the majority of a quorum must be 
resident Canadians. 
 
The Ontario Land Transfer Act  levies an additional 
tax on direct or indirect transfers of land to 
non-residents. 
 
Only service suppliers that are Canadian owned and pay 75 per cent of their employee wages in Ontario 
are eligible for investments from small business 
development corporations.  
All partners of any partnership applying for 
assistance from the Community Loan Fund 
Corporation must be Canadian residents.  
 
Tax measures of the Province of Ontario may result 
in differences of treatment of corporations with respect to capital gains on shares of corporations 
resident in Canada 
 -  Prince Edward Island
:  The Prince Edward Island  
Lands Protection Act  requires out-of-province 
residents acquiring an aggregate land holding in excess of five acres or sh ore frontage in excess of 
165 feet to obtain the approval of the provincial 
cabinet.     
 TN/S/O/CAN/Rev.1 
Page 10 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
  Only residents of the province are eligible for a 
property tax rebate on non commercial real property. 
 
-  Québec
:  Under the Law on Publicly Owned 
Lands , priority will be accorded to Québec 
residents in the acquisition or leasing of public 
lands.  The Québec  Land Transfer Duties Act  levies 
an additional tax on transfers of land to 
non-residents . 
 
The Industrial Development Corporation provides 
differential treatment in the case of loans to firms 
not controlled and headquartered in Québec.  
The Program Favouring Strategic Alliances and 
Groupings is limited to groupings or strategic 
alliances controlled in Québec. 
 
Benefits available from the Québec Business 
Investment Corporation are limited to Canadian 
controlled firms. 
 
-  Saskatchewan :  Under the Saskatchewan 
Companies Act , one director of a company 
incorporated for business in the province, or of a 
registered extra-provincial company, must be resident in that province and a majority of the 
directors must be resident in Canada.  For a 
co-operative, the majority of the board of directors 
must be residents of Canada.  The purchase of 
provincial crown land by foreign services suppliers 
is limited to ten acres.    
  TN/S/O/CAN/Rev.1
 Page 11Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
Movement of Natural Persons 
Providing Services  4) Unbound, except for measures affecting the 
 temporary entry or temporary  and stay of 
 natural persons who falls  qualify  in one of the 
 following categories: 4) Unbound, except for measures affecting the 
 temporary  entry or temporary  and stay  of 
 natural persons who falls  qualify  in one of the 
 categories included in the market access 
 column.  
Québec :  Benefits from the Ministry of Industry, 
Trade, Science and Technology Programs for (a) 
Scientists in Business and (b) Strategic 
Employment are limited to permanent residents.  
Benefits from the Ministry of Industry, Trade, 
Science and Technology Assistance Program for 
Studies on Strategic Development in Business are 
limited to consultants resident in Québec. 
  
 1. Busin ess visitors  
 
A natural person who stays in Canada without 
acquiring remuneration from within Canada and 
without engaging in making direct sales to the 
general public or supplying services, for the 
purposes of participating in business meetings, 
business c ontacts including negotiations for the 
sale of services and/or other similar activities 
including those to prepare for establishing a 
commercial presence in Canada and to supply 
after -sales or after -lease services.  :  Entry and stay 
shall be for a period o f no more than 90 days.  
 
Labour market tests or other procedures of similar 
effect  and work permits are not required for 
qualifying business visitors.  
 
None, other than:  
 
-  Entry and stay is for a period of up to six 
months with the possibility of extensi ons. 
     
 TN/S/O/CAN/Rev.1 
Page 12 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 1.  2.  Intra-Corporate Transferees  
 
A N natural person s of another Member who has ve 
been employed by a juridical person s of another 
Member for a period of not less than one year 
within the three-year period immediately 
preceding the date of application for admission 
to Canada  and who seeks temporary entry in order 
to render services to (i) the same juridical person 
which is engaged in substantive business operations 
in Canada or (ii) a juridical person constituted in Canada and engaged in substantive business 
operations in Canada which is owned by or 
controlled by or affiliated with the aforementioned juridical person. 
    
  TN/S/O/CAN/Rev.1
 Page 13Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 None, other than:  
 Entry and stay shall be a maximum period of three 
years.  
 These comprise: 
 
a)  Executives
 
 
Natural persons  employed by a juridical person 
who primarily direct the management of the 
juridical person or establish goals and policies for 
the juridical person or a major component or 
function of the juridical person, exercise wide 
latitude in decision -making, and rec eive only 
general supervision or direction from higher -level 
executives, the board of directors, or stockholders 
of the juridical person .  A n natural persons 
employed by a juridical person who primarily 
directs the management of that juridical person, 
establishes goals and policies for that juridical 
person or for one of its major components or 
functions, and has ve  wide decision-making 
powers with little senior supervision . 
     
 TN/S/O/CAN/Rev.1 
Page 14 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 b)  Managers  
 Natural persons
 employed by a juridical person 
who direct the j uridical person, or department or 
subdivision of the juridical person, supervise and 
control the work of other supervisory, professional 
or managerial employees, have the authority to hire 
and fire or recommend hiring, firing, or other 
personnel actions an d exercise discretionary 
authority over day -to-day operations at a senior 
level.   A Nnatural persons  employed by a juridical 
person who directs that juridical person or one of 
its departments or subdivisions; supervises and 
controls the work of other supervisory, 
professional or managerial employees; has ve  
discretionary control of th e juridical person's daily 
affairs and can make employment decisions.  
 
c)  Specialists  
 
Persons in the employ of a juridical person who 
possess knowledge at an advanced level o f 
expertise and who possess proprietary knowledge 
of the juridical person's pr oduct, service, research 
equipment, techniques, or management .  A 
Nnatural persons  employed by a juridical person 
who possesses specialized knowledge at an 
advanced level of expertise and proprietary knowledge of the juridical person’s product, 
service, research equipment, techniques or 
management. 
    
  TN/S/O/CAN/Rev.1
 Page 15Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 (d) Persons entering for career development 
purposes  
 
A natural person employed by a juridical person 
for not less than one year within the period 
immediately preceding the date of application 
for admission to Canada and who seeks 
temporary entry and stay for career 
development purposes or to obtain training in 
business techniques or methods.  Labour market tests or other procedures of similar 
effect are not required for qualifying intra-
corporate transferees.  
 
None, other than: 
 i)  work permits are required;  
 
ii)  in the case of executives and managers, entry and stay is for an initial period equivalent to the 
period of the transfer, with the possibility of extensions provided the temporary residency 
status is maintained and demonstrated; and
 
 
iii)  in the case of specialists, entry and stay is for 
an initial period equivalent to the period of the 
transfer, with the possi bility of extensions.  
Entry and stay, including extensions, may not 
exceed five years; and 
     
 TN/S/O/CAN/Rev.1 
Page 16 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 iv) in the case of persons entering for career 
development purposes, entry and stay is for an 
initial period equivalent to the period of the 
transfer, with the possibility of extensions.  
Entry and stay, including extensions, may not 
exceed three years. 
 
2. 1.  Business visitors (including service sellers 
and persons responsible for setting up a 
commercial presence)  
  
A natural person who stays in Canada without 
acquiring remuneration from within Canada and 
without engaging in making direct sales to the general public or supplying services, for the 
purposes of participating in business meetings, 
business contacts including negotiations for the sale of services and/or other similar activities including 
those to prepare for establishing a commercial 
presence in Canada and to supply after-sales or 
after-lease services.  :  Entry and stay shall be for a 
period of no more than 90 days.  
 
Labour market tests or other procedures of similar 
effect and work permits are not required for 
qualifying business visitors. 
 None, other than: 
 
Entry and stay is for a period of up to six months with the possibility of extensions.     
  TN/S/O/CAN/Rev.1
 Page 17Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 3. Professionals  
 Natural persons seeking to engage, as part o
f a 
services contract obtained by a juridical person of 
another Member (other than agencies as defined by 
CPC 872) in the activity at a professional level in a 
profession set out in Chart A below, provided that 
the person possesses the necessary academic 
credentials and professional qualifications, which 
have been duly recognized, where appropriate, by 
the professional association in Canada.  
 
None, other than:  
 -
  Temporary entry and stay shall be for a period of 
up to 90 days or the time necessary to compl ete the 
services contract, whichever is less.  Such persons 
may not engage in secondary employment while in 
Canada.  
 
Professionals  (b) 
 
Natural persons seeking to engage, as part of  a 
services contract granted by a juridical person 
engaged in substantive business in Canada and 
obtained by a juridical person of another Member, 
(other than agencies as defined by CPC 872) which 
has no commercial presence in Canada in the 
activity at a professional level in a profession set 
out in Chart B below, provided that the person 
possesses the necessary aca demic credentials and 
professional qualifications, which have been duly 
recognized, where appropriate, by the professional 
association in Canada . 
     
 TN/S/O/CAN/Rev.1 
Page 18 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 None, other than:  
 Temporary entry shall be granted for a single pe
riod 
of the lesser of ninety (90) days or the period 
necessary to complete the contract.  Such entry 
shall be granted once during a twelve (12) month 
period.  Such persons may be permitted multiple 
entries within the period of authorized entry.  They 
may n ot engage in secondary employment while in 
Canada.   There will be a limit of ten (10) entrants 
per project in the case of senior computer 
specialists.  
 
Natural persons who seek to engage, as part of a 
services contract granted by a juridical person or a 
services consumer in Canada and obtained by a 
juridical person or a service supplier of another 
Member (other than agencies as defined by CPC 
872), in an activity at a professional level in an 
occupation listed in the chart below, provided that 
the person po ssesses the necessary educational 
requirements and alternative credentials as listed 
below for that profession, which have been duly 
recognized, where appropriate, by the relevant 
professional licensing body in Canada.  
 
Labour market tests are not require d for 
qualifying professionals.  
    
  TN/S/O/CAN/Rev.1
 Page 19Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 None, other than:  
 
i)  work permits are required;  
 
ii)  entry and stay is for an initial period of one 
year or the time necessary to complete the 
contract, whichever is less, and extensions are 
possible; and  
 
(iii) ther e will be a limit of ten (10) entrants per 
project in the case of senior computer specialists.  
 
3. Contract Service Suppliers (CSS)  
 
A natural person who is an  employee of a 
juridical person of another Member and seeks to 
engage, as part of a services contract granted by 
a juridical person or a services consumer in 
Canada and obtained by that  juridical person of 
the other Member (other than agencies as 
defined by CPC 872), in an activity at a 
professional level in an occupation listed in the 
chart below, provided that the person possesses 
the necessary education and accreditation 
requirements as stipulated in the chart below. 
 
Labour market tests are not required for qualifying 
contract service suppliers. 
 
None, other than: 
 
i)  work permits are required;      
 TN/S/O/CAN/Rev.1 
Page 20 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 ii)  entry and stay is for an initial period of one 
year or the time necessary to complete the 
contract, whichever is less, and extensions are 
possible.  
 
(iii) there will be a limit of ten (10) entrants per 
project in the case of senior computer speci alists.  
   
 4. Independent Professionals  
 
A natural person who is a self-employed 
professional in another Member and seeks to 
engage, as part of a services contract granted by 
a juridical person or a services consumer in 
Canada and obtained by that professional in an 
activity at a professional level in an occupation 
listed in the chart below, provided that the 
person possesses the necessary education and 
accreditation requirements as stipulated in the 
chart below. 
 
Labour market tests are not required for qualifying 
independent professionals.  
None, other than: 
 
i)  work permits are required; 
 
ii)  entry and stay is for an initial period of one 
year or the time necessary to complete the 
contract, whichever is less, and extensions are 
possible.  
 
(iii) there will be a limit of ten (10) entrants per 
project in the case of senior computer specialists.  
    
  TN/S/O/CAN/Rev.1
 Page 21Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 5. 4.   Other 
 Spouses and common-law partners of qualifying 
intra-corporate transferees or professionals  
 
Labour market tests are not required for 
spouses and common-law partners of qualifying 
intra-corporate transferees or professionals.  
 
None, other than: 
 i)  work permits are required; and 
 
ii)  entry and stay is for a period equivalent to that of the qualifying intra-corporate transferee 
or professional who is issued a work permit for 
at least six months.      
 TN/S/O/CAN/Rev.1 
Page 22 Chart A  
 
 
Occupation  Minimum educational requirements/ 
alternative credentials  Other requirements  
 
Engineers  
 
Agrologists  
  
 
Architects
 
 
Forestry Professionals  
  
Baccalaureate degree.* 
 
Baccalaureate  degree in agriculture or 
related science plus four years of related 
experience.  
 
Baccalaureate degree in architecture.  
 
Baccalaureate degree in forestry 
management or forestry engineering, or a 
provincial license.  
  
Provincial licence.** 
 
Licensing is req uired in New Brunswick, Alberta and Québec.  Temporary 
licensing is required in British Columbia.  
 
 
Provincial license and certificate required to practice.  
 
Licensing as a forester or forestry engineer is required in Alberta, British 
Columbia and Québec.  
 
Geomatics Professionals  
 
 
 Land Surveyors
 Baccalaureate degree in surveying, 
geography or environmental sciences plus 
three years related experience.  
 Baccalaureate degree
. 
  
 
 
 Provincial license.
 
 
                                                      
* The term "Baccalaureate degree" means a degree from an accredited academic institution in Canada or equivalent.  
** The term "Provincial licence" means any document issued by a provincial government, or under its autho rity, which permits a person  to engage in a regulated activity or profession.   
  TN/S/O/CAN/Rev.1
 Page 23 
Chart B  
 
 
Occupation  Minimum educational requirement s/ 
alternative credentials  Other requirements  
Foreign Legal Consultants  
 
Urban Planners  
  Senior Computer Specialists
 Baccalaureate degree in law.  
 
Baccalaureate degree in urban planning.  
 Graduate degree
*1 in computer sciences, or 
related discipline; and  ten (10) years of 
experience in computer science . 
 Provincial licence.  
 
Provincial licence.  
                                                      
*  The term "Graduate degree" means at least a Masters degree from an accredited academic institution in Canada or equivalent.  
 Academic equivalencies will be determined by the r elevant equivalencies services in Canada.    
 TN/S/O/CAN/Rev.1 
Page 24  
Occupation Minimum Education Requirements/Alternative Credentials Other  Requirements 
 
Engineers  
 Agrologists
 
 
  
Architects
 
 
 Forestry Professionals
 
  
Baccalaureate degree. * 1 
 
Baccalaureate degree in agriculture or related science plus 
four years of related experience. 
  
Baccalaureate degree in architecture. 
 
 Baccalaureate degree in forestry management or forestry 
engineering, or a provincial license.  
  
Provincial license .** 2 
 
Licensing is required in New Brunswick, Alberta and 
Québec.  Temporary licensing is required in British 
Columbia.  
Provincial license and certificate required to practice. 
 Licensing as a forester or forestry engineer is required in 
Alberta, British Columbia and Québec.  
 
Geomatics Professionals  
 
 
 Land Surveyors
 
 
Foreign Legal Consultants  
 Urban Planners
 
  Baccalaureate degree in surveying, geography or 
environmental sciences plus three years related experience. 
 
Baccalaureate degree.  
 
 
Baccalaureate degree in law. 
 Baccalaureate degree in urban planning. 
  
 
 
 
Provincial license. 
 
Provincial license. 
 Provincial license. 
  
 
 
  
 
 
 
 
                                                     
 
*  1 The term "Baccalaureate degree" means a degree from an accredited academic institution in Canada or equivalent.  Academic equivalencies will be determined by the relevant   
equivalencies services in Canada.  
** 2 The term "Provincial license" means any document issued by a provincial government, or under its authority, which permits a per son 
  to engage  in a regulated activity or profession.   
  TN/S/O/CAN/Rev.1
 Page 25Occupation Minimum Education Requirements/Alternative Credentials Other  Requirements 
 
Senior Computer Spec ialists  
  
 
Information and Communication 
Technology Professionals  
 
  
 
 
  
 
  
 
Management Consultants   
Graduate degree*** in computer sciences, or related 
discipline; and ten (10) years of experience in computer 
science.  
 
Baccalaureate degree in computer sciences or a related 
discipline and two 2 years of experience in computer 
sciences; or  
 
Baccalaureate degree and 5 years experience in the field of 
computer sciences and information systems; or  
A Canadian I.S.P. designation (Information Systems 
Professional of Canada) or a license or designation from a 
recognized foreign certification body.1 
 
 
A designated Certified Management Consultant (CMC) or 
equivalent designation recognized by the International 
Council of Management Consulting Institutes (ICMCI); or 
 
A management consultant certified by an accreditation body 
that is not recognized by the ICMCI but having a 
Baccalaureate degree and 5 years experience in a field 
directly related to the nature of the service contract.  
  
                                                      
*** The term "Graduate degree" means at least a Masters degree from an  accredited academic institution in Canada or equivalent.  
 Academic equivalencies will be determined by the relevant equivalencies services in Canada.  
1 Current list of recognized certification bodi es:  United Kingdom - British Computer So ciety (BCS);  United States - Institute f or the Certification of Computing Professionals (ICCP);   
Canada - Canadian Information Processing Society (CIPS); New Zealand - New Zealand Computer Society (NZCS); Australia – Austral ian Computer Society (ACS).  
   
 TN/S/O/CAN/Rev.1 
Page 26  
Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
Other conditions   -  Measures related to the supply of services 
required to be offered to the public generally in the 
following subsectors may result in differential 
treatment in terms of  Other conditions
 
  benefits: 
 
income security or insurance 
social security or insurance social welfare 
 
or price:  
public education 
training health 
child care. 
   
  TN/S/O/CAN/Rev.1
 Page 27Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
II. SECTOR-SPECIFIC COMMITMENTS  
1. BUSINESS SERVICES 
    
A*. Professional Services  
    
a*) Foreign Legal Consultants 
 (advisory services on  
 foreign and public   international law only) 
 (CPC 861
*) 1) None. 
2) None. 
3) None, other than:  
Commercial presence must take the form of a sole 
proprietorship or partnership.  
4) Unbound except as indicated in the horizontal 
 section, and: 
 
Lawyers   (Prince Edward Island , Alberta, Ontario , 
and Newfoundland and Labrador ):  Requirement 
to be permanent resident for accreditation. 
(Québec):  Citizenship requirement.  
 1) None. 
2) None. 
3) None.  
 
  
4) Unbound except as indicated in the horizontal 
 section. 
 Foreign Legal Consultants  
 
The right to practice without meeting normal accreditation 
requirements is granted 
temporarily in the Provinces 
of Prince Edward Island, 
British Columbia, 
Saskatchewan, and  Ontario 
and Manitoba  on the 
following basis: 
 1.  In British Columbia and 
Saskatchewan  the FLC : (1) 
must be a "member in good standing" of the legal profession in his/her home 
country ; (2) must be of good 
character , and repute;  and 
physically fit . (3) carries a 
fidelity bond or other security 
in an amount of at least 
$1,000,000 Canadian; and  (4) 
must complete any mandatory 
continuing legal education 
programme . 
 
                                                      
* Asterisks designate "part of".   
 TN/S/O/CAN/Rev.1 
Page 28 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
   2.  In Saskatchewan, the FLC : 
(1) must be a "member in 
good standing" of the legal 
profession in his/her home 
country;  (2) must have 
practised the law of his/her 
country for at least three 
complete years ; (3) must be of 
good character, repute and 
physically fit; (4) carries a 
fidelity bond or other security 
in an amount of at least 
$1,000,000 Canadian;  (5) 
undertakes not to accept, hold, transfer and or in any 
other manner deal with trust 
funds; and  (6) must complete 
any mandatory continuing 
legal education programme . 
and in Ontario for at least the 
five preceding years.  
  
  TN/S/O/CAN/Rev.1
 Page 29Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
   3.  In British Columbia  and 
Saskatchewan the person must 
be of good character, repute  
and physically fit .  In Ontario 
the person must be of good 
charact er. 
 
4.  In British Columbia and 
Saskatchewan the FLC carries 
a fidelity bond or other 
security in an amount of at 
least $1,000,000 Canadian.  
 
5.  The FLC in Saskatchewan 
undertakes not to accept, hold, 
transfer and or in any other 
manner deal with trust f unds.  
   
 TN/S/O/CAN/Rev.1 
Page 30 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
   6.  In British Columbia and 
Saskatchewan the FLC must 
complete any mandatory 
continuing legal education 
programme.  
 
7 3.  In Ontario the FLC: (1) 
must have practiced in his or 
her home jurisdiction for  
three of the past five years;  
(2) must be of good 
character;  and (3) must reside 
in Ontario  or undertake to 
reside in Ontario  as soon as 
practicable. 
 
4.  In Prince Edward Island 
the FLC: (1) must be a 
member of the legal 
profession of his/her home 
country; and (2) must have 
practised the law of his/her 
country for at least three 
complete years or undertake 
in writing to work only 
under the direct supervision 
of a FLC from that country 
who has satisfied the three-
year practice requirement. 
  
  TN/S/O/CAN/Rev.1
 Page 31Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
   5.  In Manitoba, the FLC 
must (1) be a “member in 
good standing” of the legal 
profession in the home 
jurisdiction for at least three 
years; (2) undertake not to 
accept, hold, transfer or in 
any way deal with trust 
funds in Manitoba; (3) carry 
appropriate liability 
insurance or a bond, 
indemnity or other security; 
(4) participate in an 
insurance or reimbursement 
program or provide a 
fidelity bond capable of 
compensating harmed 
Manitoba claimants; (5) be 
“of good character and 
repute.”  
b) Accounting, auditing and 
 book-keeping services  (CPC 862) 1) None, other than: 
 Auditing
  (Saskatchewan, Newfoundland and 
Labrador , Nova Scotia , Manitoba, Ontario):  
Requirement for a commercial presence. 
(Nova Scotia):  Residency requirement for 
license. 
(Manitoba,  Québec ):  Citizenship requirement for 
accreditation.  
(Alberta,  Ontario ):  Permanent residence required 
for accreditation. 
 1) None, other than: 
 Auditing
  (Alberta, Newfoundland and Labrador,  
Nova Scotia, Prince Edward Island,  Manitoba , and 
Saskatchewan):  Residency requirement for accreditation. 
 
Licensed Public Acc ountants   (Manitoba):  
Residency requirement for accreditation.     
 TN/S/O/CAN/Rev.1 
Page 32 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 2) None, other than: 
 Auditing
  (Saskatchewan, Newfoundland and 
Labrador , Nova Scotia , Manitoba, Ontario):  
Requirement for a commercial presence. 
(Nova Scotia):  Residency requirement for 
licence. 
(Manitoba,  Québec ):  Citizenship requirement for 
accreditation.  
(Alberta, Ontario ):  Permanent residence required 
for accreditation.  2) None.  
 3) None, other than: 
 
Commercial presence must take the form of a sole 
proprietorship or partnership.  3) None, other than: 
 
Auditing
  (Saskatchewan, British Columbia, 
Ontario, Nova Scotia, Québec, Prince Edward 
Island, Newfoundland and Labrador,  and Alberta):  
Office must be under the management of a resident. 
  
 4) Unbound except as indicated in the horizontal 
 section, and: 
 
Auditing   (Saskatchewan, Newfoundland and 
Labrador , Nova Scotia , Manitoba, Ontario):  
Requirement for a commercial presence. 
(Nova Scotia):  Residency requirement for 
licence. 
(Manitoba,  Québec ):  Citizenship requirement for 
accred itation.  
(Alberta, Ontario ):  Permanent residence required 
for accreditation. 
 4) Unbound except as indicated in the horizontal 
 section, and: 
 
Auditing   (Alberta, Newfoundland and Labrador,  
Nova Scotia, Prince Edward Island,  Manitoba and 
Saskatchewan):  Residency requirement for 
accreditation. 
 
Licensed Public Accountants   (Manitoba):  
Residency requirement for accreditation.   
c) Taxation Services 
 (excluding legal services) 
 (CPC 863*) 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section. 
   
  TN/S/O/CAN/Rev.1
 Page 33Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
d) Architectural services 
 (CPC 8671)  
 Advisory and pre-design 
 architectural services  (CPC 86711) 1) None, other than:
 None.  
 
Architects   (Québec):   Citizenship requirement for 
accreditation . 
  
 
  
 
2) None. 1) None, other than: 
 
Architects   (Nova Scotia, New Brunswick  and 
Newfoundland and Labrador ):  Residency 
requirement for accreditation. 
 
Landscape architects   (Newfoundland and 
Labrador ):  Residency requirement for 
accreditation. 
 
2) None.  
 
 Architectural design 
 services 
 (CPC 86712) 
  Contract administration 
 services 
 (CPC 86713) 
  Combined architectural 
 design and contract 
 administration services  (CPC 86714) 
 Other architectural services 
 (CPC 86719) 3) None, other than: 
 
Architects
:  Commercial presence must take the 
form of a sole proprietorship or partnership.  
 
4) Unbound except as indicated in the 
horizontal section.  , and:
 
 
Architects   (Québec):  Citizenship requirement for 
accred itation . 3) None, other than: 
 
Architects   (Prince Edward Island):  Non-resident 
firms are required to maintain a higher per centage of practitioners in a partnership. 
 
4) Unbound except as indicated in the horizontal 
section, and:  
Architects   (Nova Scotia,  New Brunswick  and 
Newfoundland and Labrador ):  Residency 
requirement for accreditation. 
 
Landscape architects   (Newfoundland and 
Labrador ):  Residency requirement for 
accreditation. 
    
 TN/S/O/CAN/Rev.1 
Page 34 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
e) Engineering services 
 (CPC 8672)  
 Advisory and consultative 
 engineering services  (CPC 86721) 
 
 Engineering design services  for foundations and 
 building structures 
 (CPC 86722)  
 Engineering design services 
 for mechanical and  electrical installations for 
 buildings 
 (CPC 86723)  
 Engineering design services 
 for civil engineering 
 construction  (CPC 86724) 
 1) None, other than: 
 
Consulting Engineers   (Manitoba):  Requirement 
for a commercial presence for accreditation.  
 
Engineers   (British Columbia, Newfoundland and 
Labrador , Alberta, Ontario, New Brunswick,  and 
Nova Scotia ):  Must be permanent resident for 
accreditation. 
(Québec):  Citizenship requirement for 
accreditation.  
 
2) None, other than: 
 
Consulting Engineers   (Manitoba):  Requirement 
for a commercial presence for accreditation.  
 
Engineers   (British Columbia, Newfoundland and 
Labrador , Alberta, Ontario, New Brunswick,  and 
Nova Scotia ):  Must be permanent resident for 
accreditation. 
(Québec):  Citizenship requirement for 
accreditation.  
 1) None, other than: 
 Engineers
  (Saskatchewan):  Residency requirement 
for accreditation. 
  
 
 
 
   
2) None. 
   
  TN/S/O/CAN/Rev.1
 Page 35Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Engineering design for 
 industrial processes and  production 
 (CPC 86725) 
  Engineering design services 
 n.e.c. 
 (CPC 86726)  
 Other engineering services 
 during the construction and  installation phase 
 (CPC 86727) 
  Other engineering services 
 (CPC 86729) 
 3) None. 
4) Unbound except as indicated in the horizontal  section, and: 
 
Engineers  (British Columbia, Newfoundland and 
Labrador , Alberta, Ontario, New Brunswick,  and 
Nova Scotia ):  Must be permanent resident for 
accreditation. 
(Québec):  Citizenship requirement for 
accreditation.  3) None. 
4) Unbound except as indicated in the horizontal  section, and: 
 
Engineers 
 (Saskatchewan):  Residency requirement 
for accreditation. 
    
 TN/S/O/CAN/Rev.1 
Page 36 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
f) Integrated engineering 
 services  (CPC 8673) 
 
 Integrated engineering  services for transportation 
 infrastructure turnkey 
 projects  (CPC 86731) 
 
 Integrated engineering and  project management 
 services for water supply 
 and sanitation works  turnkey projects 
 (CPC 86732) 
  Integrated engineering 
 services for the 
 construction of 
 manufacturing turnkey  projects 
 (CPC 86733) 
  Integrated engineering 
 services for other turnkey 
 projects  (CPC 86739) 
 1) None, other than: 
 
Consulting Engineers  (Manitoba):  Requirement 
for a commercial presen ce for accreditation.  
 
Engineers   (British Columbia, Newfoundland and 
Labrador , Alberta, Ontario, New Brunswick,  and 
Nova Scotia ):  Must be permanent resident for 
accreditation. 
(Québec):  Citizenship requirement for 
accreditation.  
 
2) None, other than: 
 
Consulting Engineers   (Manitoba):  Requirement 
for a commercial presence for accreditation.  
 
Engineers  (British Columbia, Newfoundland and 
Labrador , Alberta, Ontario, New Brunswick,  and 
Nova Scotia ):  Must be permanent resident for 
accreditation. 
(Québec):   Citizenship requirement for 
accreditation.  
 3) None 
 
4) Unbound except as indicated in the horizontal 
section, and: 
 
Engineers   (British Columbia, Newfoundland and 
Labrador , Alberta, Ontario, New Brunswick,  and 
Nova Scotia ):  Must be permanent resident for 
accreditation. 
(Québec):  Citizenship requirement for 
accreditation.  
    
  TN/S/O/CAN/Rev.1
 Page 37Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
g) Urban planning and 
 landscape architectural  services 
 (CPC 8674) 1) None, other than:
 None.  
 
Community/Urban Planning   (Québec):  
Citizenship requirement for use of title.  
  
2) None. 1) None, other than: 
 
Community/Urban Planning  (Newfoundland and 
Labrador,  and Saskatchewan):  Residency 
requirement. 
 
2) None.  
 3) None. 
4) Unbound except as indicated in the 
 horizontal section.  , and:  
 
Community/Urban Planning   (Québec):  
Citizenship requirement for use of title.  3) None. 
4) Unbound except as indicated in the horizontal   section, and: 
 
Community/Urban Planning  (Newfoundland and 
Labrador,  and Saskatchewan):  Residency 
requirement. 
    
 TN/S/O/CAN/Rev.1 
Page 38 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
B*. Computer and Related  
 Services  
    
a) Consultancy services 
 related to the installation of  computer hardware 
 (CPC 841) 
 b*) Software implementation 
 services, including systems 
 and software consulting  services, systems analysis, 
 design, programming and 
 maintenance services, 
 excluding those listed under  Financial Services 7Bl 
 (CPC 842*) 
 c*) Data processing services, 
 including processing, 
 tabulation and facilities  management services, 
 excluding Communications 
 Services 2Cn and Financial  Services 7Bl 
 (CPC 843*) 
 d*) Data base services, 
 excluding those listed under 
 Financial Services 7Bl  (CPC 844*) 
 1) None. 
2) None. 3) None. 
4) Unbound, except as indicated in the horizontal 
 section. 1) None. 
2) None. 3) None. 
4) Unbound, except as indicated in the horizontal  
 section.   
  TN/S/O/CAN/Rev.1
 Page 39Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
e) Maintenance and repair 
 services of office  machinery and equipment 
 including computers 
 (CPC 845)  
 Other computer services 
 (CPC 849)    
C*. Research and Development  
    
b*) Research and experimental 
 development services on 
 social sciences and  humanities, including law, 
 economics, except 
 linguistics and language  (CPC 852*) 
 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section. 
    
 TN/S/O/CAN/Rev.1 
Page 40 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
D. Real Estate Services  
    
a) Real estate services 
 involving own or leased 
 property 
 (CPC 821)  
b) Real estate services on a fee 
 or contract basis 
 (CPC 822)  1) None, other than: 
 
Real Estate Services  (Ontario, Nova Scotia, 
Newfoundland and Labrador , Prince Edward 
Island , and Saskatchewan):  Services must be 
supplied through a commercial presence. 
 
Real Estate Agents   (Alberta, Newfoundland and 
Labrador ):  Services must be supplied through a 
commercial presence. 
 
Chartered Appraisers  (Québec):  Citizenship 
requirement for use of title.  
 2) None. 
3) None. 
4) Unbound except as indicated in the horizontal section, and: 
 
Real Estate Services   (Ontario, Nova Scotia, 
Newfoundland and Labrador , Prince Edward 
Island , and Saskatchewan):  Services must be 
supplied through a commercial presence.  
Real Estate Agents
  (Alberta, Newfoundland and 
Labrador ):  Services must be supplied through a 
commercial presence.  
Chartered Appraisers   (Québec):  Citizenship 
requirement for use of title.  
 1) None, other than: 
 
Real Estate Agents   (Alberta, Québec, Yukon, 
Manitoba, Nova Scotia, Newfoundland and 
Labrador , British Columbia , and Prince Edward 
Island):  Residency requirement. 
 
  
 
  
 
 2) None. 
3) None. 
4) Unbound except as indicated in the horizontal section, and: 
 
Real Estate Agents   (Alberta, Québec, Yukon, 
Manitoba, Nova Scotia, Newfoundland and 
Labrador , British Columbia , and Prince Edward 
Island):  Residency requirement.    
  TN/S/O/CAN/Rev.1
 Page 41Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
E*. Rental/Leasing Services  
 without Operators  
    
a),b),c),d) Leasing or rental 
services concerning 
machinery and equipment without 
operator, including 
computers 
 (CPC 831)  
e*) Leasing or rental services 
 concerning personal and  household goods 
 (excluding in 83201, the 
 rental of pre-recorded  records, sound cassettes, 
 CD's and excluding 83202, 
 rental services concerning  video tapes) 
  (CPC 832*) 
 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section.    
 TN/S/O/CAN/Rev.1 
Page 42 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
F*. Other Business Services  
    
b) Market research and public 
 opinion polling services 
 (CPC 864) 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section. 
 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section.  
c) Management consulting  
 services  (CPC 865) 
 
 General management  consultingservices 
 (CPC 86501) 
  Financial management 
 consulting services 
 (CPC 86502)  
 Marketing management 
 consulting services  (CPC 86503) 
 
 Human resources  management consulting 
 services 
 (CPC 86504)   Production management 
 consulting services 
 (CPC 86505)  1) None, other than: 
 Agrologists
  (Newfoundland and Labrador ):  
Permanent residency requirement for accreditation. 
(Québec):  Citizenship requirement for 
accreditation.  
 
Professional Administrators  and Certified 
Management Consultants   (Québec - Québec 
Professional Corporation of Administrators):  
Citizenship requirement for use of title.  
 
Industrial Relations Counsellors  (Québec):  
Citizenship requirement for use of title.  
 
2) None, other than: 
 Agrologists
  (Newfoundland and Labrador ):  
Permanent residency requirement for accreditation. 
(Québec):  Citizenship requirement for 
accreditation.  
 
3) None 
 1) None. 
  
 
  
 
  
 
  
 
  
2) None. 
  
 
   
3) None. 
   
  TN/S/O/CAN/Rev.1
 Page 43Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Public relations services 
 (CPC 86506)  
 Other management 
 consulting services,  including agrology, 
 agronomy, farm 
 management and related  consulting services 
 (CPC 86509) 4) Unbound except as indicated in the horizontal 
 section, and: 
 
Agrologists   (Newfoundland and Labrador ):  
Permanent residency requirement for accreditation. 
(Québec):  Citizenship requirement for 
accreditation.  
 
Professional Administrators and Certified 
Management Consultants   (Québec - Québec 
Professional Corporation of  Administrators):  
Citizenship requirement for use of title.  
 
Industrial Relations Counsellors  (Québec):  
Citizenship requirement for use of title.  
 4) Unbound except as indicated in the horizontal 
 section.  
  
d) Services related to 
 management consulting 
 (CPC 866)  1) None. 
2) None. 
3) None. 4) Unbound except as indicated in horizontal 
 section. 
 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in horizontal 
 section. 
  
e) Technical testing and 
 analysis services including 
 quality control and  inspection 
 (CPC 8676) 
 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section. 
 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section.  
f*) Rental of agricultural 
 equipment with operator 
 (CPC 8811*) 
  Services incidental to 
 forestry and logging, 
 including forest  management 
 (CPC 8814) 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section. 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section.    
 TN/S/O/CAN/Rev.1 
Page 44 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
h) Services incidental to 
 mining, including drilling  and field services and rental 
 of equipment with operator 
 (CPC 883)  
 Site preparation for mining 
 (CPC 5115)  1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section.   
i*) Toll refining services - oil 
 (CPC 8845*) 
 
 Toll refining   services - basic metals 
 (CPC 8851) 1) None. 
2) None, other than: 
 
Toll Refining of Basic Metals
  (Ontario):  Must be 
treated or refined in Canada. 
 
3) None.   4) Unbound except as indicated in the horizontal 
 section. 
 1) None. 
2) None. 
 
  
 
3) None. 4) Unbound except as indicated in the horizontal 
 section. 
  
k) Placement and supply 
 services of personnel 
 (CPC 872) 1) None, other than: 
 
Placement and Supply Services of Personnel   
(Ontario):  Services must be supplied through a 
commercial presence. 
 2) None, other than: 
 
Services must be supplied through a commercial presence.  
3) None. 
4) Unbound except as indicated in the horizontal  section. 
 1) None. 
 
  
 
 2) None. 
 
   
3) None. 
4) Unbound except as indicated in the horizontal  section.   
  TN/S/O/CAN/Rev.1
 Page 45Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
l) Investigation and security 
 services (CPC 873) 1) None, other than: 
 Business and Personal Information Investigators
  
(Ontario):  Services must be supplied through a 
commercial presence.  
2) None, other than: 
 Services must be supplied through a commercial 
presence. 
 3) None, other than:
 None. 
 
Business and Personnel Information Investigations   
(Ontario):  Foreign ownership is restricted to 25  per 
cent in total  and 10  per cent by any individual 
holding shares.  
 
 
4) Unbound except as indicated in the horizontal 
section, and:  1) None. 
  
 
  
2) None. 
  
 
 3) None, other than: 
 
Security and Investigation Services
  
(Newfoundland and Labrador ):  Majority of the 
Board of Directors and the manager of business 
engaged in this activity must be Canadian citizens or residents.   
 
4) Unbound except as indicated in the horizontal 
section.   
 Security and investigation services   (Québec):  
Citizenship requirement for private investigators. 
     
 TN/S/O/CAN/Rev.1 
Page 46 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
m) Related scientific and 
 technical consulting  services 
 (CPC 8675) 
  Geological, geophysical 
 and other scientific 
 prospecting services,  including those related to 
 mining 
 (CPC 86751)  
 Subsurface surveying 
 services (CPC 86752)  
 
 Surface surveying services  (CPC 86753) 
 
 Map making services 
 (CPC 86754)  1) None, other than: 
 Free Miner
  (British Columbia):  Applicant must 
ordinarily be a Canadian citizen and a permanent 
resident of Canada, a Canadian corporation or a partnership of the foregoing. 
 
Land Surveyors
  (Saskatchewan):  Requirement for 
a commercial presence for accreditation. 
 
(Manitoba,  Nova Scotia , and Québec ):  Citizenship 
requirement for accreditation. 
(Newfoundland and Labrador ):  Permanent 
residency requirement for accreditation. 
 
Subsurface Surveying Services  (Québec):  
Citizenship requirement for accreditation.  
 
Professional Technologist   (Québec):  Citizenship 
requirement for accreditation . 
 
Chemists   (Québec):  Citizenship requirement for 
accreditation.  
  
 1) None, other than: 
 Mineral and Petroleum Exploration and 
Development :  Federal and sub-national tax 
measures that result in a difference of treatment for expenditures incurred in connection with services 
performed in Canada related to the exploration and 
development of a mineral resource, petroleum or natural gas. 
 
Applied Science Technologist/ Technician   (British 
Columbia):  Residency requirement for 
accreditation. 
 Cadastral surveying
  (Ontario):  Residency 
requirement for accreditation. 
 
Geoscientists   (Newfoundland and Labrador ):  
Residency requirement for accreditation. 
 
Land Surveyors   (Ontario, British Columbia):  
Residency requirement for accreditation. 
 
(Ontario):  Training must be completed in that province for accreditation. 
   
  TN/S/O/CAN/Rev.1
 Page 47Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 2) None, other than: 
 Land Surveyors
  (Saskatchewan):  Requirement for 
a commercial presence for accreditation. 
(Ontario):  Training must be completed in Ontario for accreditation. 
(Manitoba, Nova Scotia , Newfoundland and 
Labrador  and Québec ):  Citizenship requirement 
for accreditation. 
 
Subsurface Surveying Services   (Québec):  
Citizenship requirement for accreditation . 
 
  
 
3) None, other than:  
Land Surveyors
:  Commercial presence must take 
the form of a sole proprietorship or partnership 
except in Alberta where it may take the form of a surveyor's corporation. 
 
4) Unbound except as indicated in the horizontal section, and: 
 
Free Miner
  (British Columbia):  Applicant must be 
a permanent resident. 
 
Land Surveyors  (Manitoba,  Nova Scotia,  and 
Québec ):  Citizenship requirement for accreditation. 
(Newfoundland and Labrador ):  Permanent 
residency requirement for accreditation. 
 2) None, other than: 
 Mineral and Petroleum Exploration and 
Development :  Federal and sub-national tax 
measures that result in a difference of treatment for expenditures incurred in connection with services 
performed in Canada related to the exploration and 
development of a mineral resource, petroleum or natural gas. 
 
Land Surveyors   (Ontario, British Columbia):  
Residency requirement for accreditation. 
(Ontario):  Training must be completed in that 
province for accreditation.  
3) None, other than: 
 
Cadastral Surveying   (Ontario):  70  per cent or 
more of shares must be owned by Canadians . 50 
per cent of the board of directors of a cadastral 
surveying firm must be members of the 
Association of Ontario Land Surveyors.  
 
4) Unbound except as indicated in the horizontal section, and: 
 
Applied Science Technologist/ Technician   (British 
Columbia):  Residency requirement for 
accreditation. 
 Cadastral surveying
  (Ontario):  Residency 
requirement for accreditation. 
    
 TN/S/O/CAN/Rev.1 
Page 48 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Subsurface surveying services  (Québec):  
Citizenship requirement for accreditation.  
 
Professional Technologist   (Québec):  Citizenship 
requirement for use of title.  
 
Chemists   (Québec):  Citizenship requir ement for 
accreditation.  
 Geoscientists  (Newfoundland and Labrador ):  
Residency requirement for accreditation.  
Land Surveyors   (Ontario, British Columbia):  
Residency requirement for accreditation.   
n) Repair services of personal 
 and household goods 
 (CPC 633) 
  Repair services incidental 
 to metal products, 
 machinery and equipment  including computers and 
 communications equipment 
 on a fee or contract basis  (CPC 8861 to 8866) 
 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section. 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section.  
o) Building-cleaning services 
 (CPC 874) 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section. 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section. 
  
q) Packaging services 
 (CPC 876) 1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section.    
  TN/S/O/CAN/Rev.1
 Page 49Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
s t) Other business services, 
 including:  (CPC 879) 
 
 Credit reporting services  (CPC 87901) 
 
 Collection agency services  (CPC 87902 
 
 Telephone answering  services 
 (CPC 87903) 
  Duplicating services 
 (CPC 87904) 
  Translation and 
 interpretation services 
 (CPC 87905) 
  Mailing list compilation 
 and mailing services 
 (CPC 87906)  
 Specialty design services 
 (CPC 87907)  1) None, other than: 
 Credit Reporting
  (Saskatchewan):  Services must 
be supplied through a commercial presence. 
 Credit Reporting and Collection Agencies
  
(Newfoundland and Labrador , Prince Edward 
Island , and Nova Scotia):  Services must be 
supplied through a commercial presence. 
 
Consumer Reporting Agencies   (Nova Scotia , and 
Newfoundland and Labrador ):  For juridical 
persons, requirement for a commercial presence. 
(Nova Scotia):  For natural persons requirement for permanent residency. 
 
Collection Agency Services
  (Alberta):  Trust funds 
must remain in Alberta.  Must maintain address for 
service in Alberta. 
 
Certified Tran slators and Interpreters  (Québec):  
Citizenship requirement for use of title.  
 1) None, other than: 
 Patent and Trade Mark Agents
  (Federal):  
Residency requirement. 
 Collection Agencies (Natural persons
)  (Ontario, 
Saskatchewan):  Residency requirement.  
Certified Translators   (Québec):  Citizenship 
requirement for use of title.  
    
 TN/S/O/CAN/Rev.1 
Page 50 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Other business services 
 n.e.c. including patent  agents 
 (CPC 87909) 2) None, other than:
 None. 
 
Certified Translators and Interpreters  (Québec):  
Citizenship requirement fo r use of title.  
 3) None, other than: 
 
Collection Agencies   (Ontario):  Foreign ownership 
restricted to 25  per cent in total and 10  per cent by 
any individual . Collection agencies must be 
incorporated under an Act of Ontario, an Act of 
Canada or an Act of another Province or 
Territory of Canada.  
 
Consumer Reporting Agencies   (Nova Scotia):  
Requirement to incorporate. 
 2) None, other than: 
 Patent and Trade Mark Agents
  (Federal):  
Residency requirement. 
  
 4) Unbound except as indicated in the horizontal 
 section, and:  
Certified Translators and Interpreters   (Québec):  
Citizenship requirement for use of title.  
 
Consumer Agent Services   (Nova Scotia):  For 
natural persons, requirement for permanent residency. 
 4) Unbound except as indicated in the horizontal  
 section, and:  
Collection Agencies   (Ontario, Saskatchewan):  
Residency requirement.  
Patent and Trade Mark Agents
  (Federal):  
Residency requirement.   
  TN/S/O/CAN/Rev.1
 Page 51Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
2. COMMUNICATION 
 SERVICES     
B*. Courier services  
 
 Commercial courier  services, including by 
 public transport or 
 self-owned transport 
 (CPC 75121*) 1) None. 
2) None. 
3) None., other than:   
 
Courier Services   (Nova Scotia and Manitoba):  
Economic needs test (Criteria related to approval 
include:  examination of the adequacy of current 
levels of s ervice; market conditions establishing the 
requirement for expanded service; the effect of new 
entrants on public convenience, including the 
continuity and quality of service, and the fitness, 
willingness and ability of the applicant to provide 
proper serv ice.) 
 
4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 
3) None.  
 
 
  
 
  
 
  
4) Unbound except as indicated in the horizontal  
 section.     
 TN/S/O/CAN/Rev.1 
Page 52 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
C.  Telecommunications  
 Services *, ** 
    
a)  Voice telephone services 
 
b) Packet-switched data 
transmission services 
 
c) Circuit-switched data 
transmission services 
 
d) Telex services 
 e) Telegraph services 
 
f) Facsimile services  
g) Private leased circuit 
services 
 
o) Other - 
Mobile services 
 
*Excluding services regulated 
under the Broadcasting Act
 and 
measures affecting such 
services. 
 **Excluding telecommunications services 
supplied for the transmission of 
services regulated under the Broadcasting Act
 where such 
services are intended for direct 
reception by the public.  1) None, other than
: None.  
 
Routing of basic telecommunications services 
between points within Canada, and between Canada 
and points outside of Canada, is regulated to 
promote the use of Canadian transmission facilities , 
except that routing of:  
 
-  mobile satellite services will be unrestricted as of 
January 1, 1998 between points in Canada, and 
between Canada and points in the United States;  
-  all mobile satellite serv ices will be unrestricted 
as of October 1, 1998;  
-  all international services will be unrestricted as 
of December 31, 1999,  except for fixed satellite 
services between Canada and points in the United 
States;  
-  satellite services will be unrestricted as of March 
1, 2000.  
 
2) None. 
3) None, other than:  
Foreign investment in facilities-based 
telecommunications service suppliers is permitted up to a cumulative total of 46.7% of voting shares, based on 20% direct investment and 33-1/3% 
indirect investment. Such suppliers must be 
controlled in fact by Canadians.  Except that:  1) None. 
 
  
 
 
  
 
  
 
  
 
  
 
  
2) None.  
3) None, other than:  
At least 80 percent of the members of the board of 
directors of facilities-based telecommunications service suppliers must be Canadian. Canada undertakes the 
obligations contained in the 
reference paper attached hereto.   
  TN/S/O/CAN/Rev.1
 Page 53Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 
 -  foreign investment will be  is allowed up to 100% 
as of October 1, 1998  for operations conducted 
under an international submarine cable license; 
-  mobile satellite systems owned and controlled up 
to a level of 100% by a foreign service provider may be used by a Canadian service provider to 
provide services in Canada; 
-  fixed satellites owned and controlled up to a level of 100% by foreign service providers may be used 
to provide services between points in Canada and 
all points outside of Canada . , except in the U
nited 
States, as of December 31, 1999;  
-  fixed satellites owned and controlled up to a level 
of 100% by foreign service providers may be used 
to provide services between points in Canada and 
between Canada and points in the United States, as 
of March 1, 2 000. 
 
Facilities-based telecommunications service 
suppliers that exceeded the permissible cumulative 
foreign investment level cited above on July 22, 1987 and continue to exceed this level may be 
subject to restrictions. 
 Up to 100% foreign investment is allowed in 
service providers of basic telecommunications 
services supplied on a resale basis.   
    
 TN/S/O/CAN/Rev.1 
Page 54 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 On October 1, 1998, Teleglobe Canada will no 
longer be authorized to be the sole Canada -
overseas facilities -based telecommunications 
service supplier.  
 For T
eleglobe Canada, a "non -resident" carrier or 
"associate" as defined in the Teleglobe Canada 
Reorganization Act  may, on October 1, 1998, hold 
voting shares up to the permissible cumulative 
foreign investment level of 46.7% as cited above.  
 On October 1, 199
8, the right to obtain a licence to 
land a submarine cable will no longer be limited.  
 
Nova Scotia: no person may vote more than 1,000 
shares of Maritime Telegraph and Telephone Ltd.  
 Manitoba: no person or members of any one group 
of associated persons may beneficially own, other 
than by way of security, more than 10% of the total 
number of voting shares of Manitoba Telecom Services Inc. or of an affiliate. 
 
On March 1, 2000, Telesat Canada will no longer 
be authorized to be the sole operator in Canada of 
fixed satellite space segment facilities used to 
provide national and Canada -U.S. fixed satellite 
services.  
 
Until March 1, 2000, licences to operate earth 
stations for the provision of Canada -U.S. fixed 
satellite services may be limited.  
    
  TN/S/O/CAN/Rev.1
 Page 55Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
  
The use of pay telephones to provide services on a resale basis and to provide local services is not 
permitted. 
 Competition in the provision of interexchange voice 
telephone service in the serving areas of 
Northwestel Inc., Ontario Northland Transportation Commission, and Prince Rupert City Telephones, 
may be limited. 
 Competition in the provision of local wireline 
telephone services in the serving areas of 
Northwestel Inc., Ontario Northland Transportation Commission, Prince Rupert City Telephones, Telus 
Communications (Edmonton) Inc. and the other 
independent telephone companies listed in CRTC Telecom Public Notice 95-15, may be limited. 
 
4) Unbound, except as indicated in the horizontal 
 section.   
  
 
  
 
  
 
  
 
  
 
  
 
4) Unbound, except as indicated in the horizontal 
 section.    
 TN/S/O/CAN/Rev.1 
Page 56 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
C*. Telecommunication s 
 services , of which: 
 
Enhanced or value-added 
services, for the supply of which the underlying 
telecommunications transport 
facilities are leased from providers of public 
telecommunications transport 
networks; these include:  
h) Electronic mail 
 (CPC 7523*)  
i) Voice mail 
 (CPC 7523*)  
j) On-line information and 
 database retrieval 
 (CPC 7523*)  
k) Electronic data interchange 
(EDI) 
 (CPC 7523*) 
 
l) Enhanced/value-added  facsimile services, 
 including store and 
 forward, store and retrieve  (CPC 7523*) 
 
m) Code and protocol  conversion 
 (CPC n.a.) 
  
  
1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section.  
  
1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section.   
  TN/S/O/CAN/Rev.1
 Page 57Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
n) On-line information and/or 
 data processing (including  transaction processing) 
 (CPC 843*) 
    
3. CONSTRUCTION 
 SERVICES 
    
A. General construction work  
 for buildings  
 
 Construction work for 
 buildings, including for  multi-dwelling buildings, 
 warehouses and 
 commercial buildings  (CPC 512) 1) None. 
2) None. 3) None. 
 
  
 
  
 
  
 
4) Unbound except as indicated in the horizontal  section. 1) None. 
2) None. 3) None, other than: 
 
Construction Contractor
  (Ontario):  A non-resident 
who will be consuming or using tangible personal 
property in Ontario is required to deposit with the 
Treasurer 4 per cent of the amount to be paid under the contract or post a guarantee bond for the same. 
(Newfoundland):  A deposit of 6  per cent of the 
contract amount or a bon d equivalent is required 
from non -resident contractors.  
 
4) Unbound except as indicated in the horizontal   section. 
    
 TN/S/O/CAN/Rev.1 
Page 58 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
B*. General construction work  
 for civil engineering  
 
 Construction work for civil 
 engineering, including for  highways, airports, 
 harbours, dams, bridges, 
 construction for mining and  manufacturing, rail, power 
 and communications 
 facilities, pipelines and  stadia and other 
 recreational facilities 
 (CPC 513*)  1) None, other than: 
 Cabotage 
 (See Transportation Section). 
 
2) None. 3) None, other than:
 None.  
 
Construction   (Ontario):  An applicant and holder of 
a water power site development permit must be 
incorporated in Ontario.  
 
4) Unbound except as indicated in the horizontal  
 section. 1) None. 
  
 
2) None. 3) None. 
 
  
 
 4) Unbound except as indicated in the 
 horizontal section.  , and:
 
 
Construction   (Ontario):  An applicant and holder of 
a water power site development permit must be a 
resident of Ontario . 
  
C. Installation and assembly  
 work  
 
 Assembly and erection of  prefabricated constructions 
 (CPC 514) 
  Installation work 
 (CPC 516) 
 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal  section. 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal   section.  
D. Building completion and  
 finishing work  
 
 Building completion and  finishing work 
 (CPC 517) 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal   section. 1) None. 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal   section. 
   
  TN/S/O/CAN/Rev.1
 Page 59Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
E*. Other  
  Pre-erection work at 
 construction sites, including 
 excavation, earthmoving  and site work except 5115, 
 site preparation for mining 
 (CPC 511*)  
 Special trade construction 
 work  (CPC 515) 
 
 Renting services related to  equipment for construction 
 or demolition of buildings 
 or civil engineering works,  with operator 
 (CPC 518) 
 1) None, other than: 
 Cabotage
  (See Transportation Section). 
 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal  
 section. 1) None. 
  
 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal  
 section.  
4. DISTRIBUTION 
 SERVICES     
A*. Commission agents ' 
 services  
 
 Commission agents' 
 services (excluding 62112,  sales on a fee or contract  basis of food products, 
 beverages and tobacco and 
 sales on a fee or contract  basis of pharmaceutical and 
 medical goods in 62117) 
 (CPC 621*)  1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal  
 section. 1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal  
 section.    
 TN/S/O/CAN/Rev.1 
Page 60 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
B*. Wholesale trade services  
  Wholesale trade services 
 (excepting agriculture and 
 live animals in 6221;  fisheries products in 62224; 
 alcoholic beverages in 
 62226; musical scores,  audio and video recordings 
 in 62244; and books, 
 magazines, newspapers,  journals, periodicals and 
 other printed matter in 
 62262; and 62251 of  pharmaceutical and medical 
 goods, and 62252,  surgical 
 and orthopaedic  instruments and devices) 
 (CPC 622*) 
 1) None, other than: 
 Sale of Amusement Machines
  (Québec):  Services 
must be supplied through a commercial presence. 
 
Marketing of Fish Products   (Nova Scotia):  Nova 
Scotia residents require ministerial approval to 
enter into agreements with non -residents . 
 
Sale of Motor Vehicles   (Saskatchewan):  Services 
must be supplied through a commercial presence . 
 
Automobile Dealers and Salvage Dealers   
(Newfoundland and Labrador ):  Services must be 
supplied through a commercial presence. 
 
Sale of Amusement Machines   (Québec):  
Citizenship requirement in order to sell amusement 
machines. 
 1) None, other than: 
 Fish Buyers
 (Newfoundland and Labrador ):  
Non-residents must be registered and licensed in 
order to purchase unprocessed fish from primary producers and/or process fish. 
  
 2) None. 
3) None, other than:  
Fish Buyers
  (British Columbia):  Mobile fish 
buyers licenses are not issued to foreigners.  
4) Unbound except as indicated in the horizontal 
section. 2) None. 
3) None.  
 
  
4) Unbound except as indicated in the horizontal 
section.    
  TN/S/O/CAN/Rev.1
 Page 61Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
C*. Retailing services  
  Food retailing services 
 (excluding liquor, wine and 
 beer sales in 63107)  (CPC 631*) 
 
 Non-food retailing services  (excluding music scores, 
 audio and video records 
 and tapes in 63234; books,  magazines, newspapers and 
 periodicals in 63253; and 
 pharmaceutical, medical  and orthopaedic goods in 
 63211 and printed music 
 in 63251)  (CPC 632*) 
 
 Sale of motor vehicles 
 including automobiles and  other road vehicles 
 (CPC 6111) 
  Sale of parts and 
 accessories of motor 
 vehicles  (CPC 6113) 
 
 Sales of motorcycles and  snowmobiles and of related 
 parts and accessories 
 (CPC 6121)  1) None, other than: 
 
Itinerant Sellers  (Ontario and Québec):  
Commercial presence required. 
 
Direct Sellers  (Nova Scotia, British Columbia):  
Services must be supplied through a commercial 
presence.  
 
 
2) None. 
3) None. 
4) Unbound except as indicated in the horizontal   section. 1) None, other than: 
 Distribution Services
 
 
Indirect tax measures that result in differences in 
treatment with respect to delivery by mail of goods 
in Canada. 
 
Direct Sellers   (Newfoundland):  Residency 
requirement.  
 2) None. 
3) None. 
4) Unbound except as indicated in the horizontal   section. 
    
 TN/S/O/CAN/Rev.1 
Page 62 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
D*. Franchising  
  Franchising related to non-
 financial intangible assets 
 (CPC 8929*) 1) None, other than: 
 (Alberta):  Service suppliers required to designate a 
place within Alberta where they can be served legal 
documents.  
2) None. 
 3) None, other than: 
 
(Alberta):  Required to have an attorney for service in legal documents. 
 
4) Unbound except as indicated in the horizontal  section. 1) None. 
 
 
  
 
2) None.  3) None. 
 
  
 
4) Unbound except as indicated in the horizontal  section. 
  
E*. Other 
 
 Retail sales of motor fuel  (CPC 613) 1) None. 
2) None. 
3) None, other than:  
Retail petroleum  (Prince Edward Island):  Public 
convenience and necessity test (Criteria related to approval include:  examination of the adequacy of 
current levels of service; market conditions 
establishing the requirement for expanded service; the effect of new entrants on public convenience, 
including the continuity and quality of service, and 
the fitness, willingness and ability of the applicant 
to provide proper service.)  
4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 
3) None.  
 
  
 
  
 
 
  
4) Unbound except as indicated in the horizontal 
 section.    
  TN/S/O/CAN/Rev.1
 Page 63Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
6. ENVIRONMENTAL 
 SERVICES     
A. Sewage services  
 (CPC 9401) 
 B. Refuse disposal services
 
 (CPC 9402) 
 
C. Sanitation and similar  
 services  
 (CPC 9403) 
 D. Other
 
 
 Cleaning services of  exhaust gases 
 (CPC 9404) 
  Noise abatement services 
 (CPC 9405) 
  Nature and landscape 
 protection services 
 (CPC 9406)  
 Other environmental 
 services n.e.c.  (CPC 9409)  1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal  
 section. 1) None. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal  
 section.    
 TN/S/O/CAN/Rev.1 
Page 64 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 
7. FINANCIAL SERVICES  
 Measures applicable to all Sectors in Financial Services
 
 1. Commitments in this Chapter are undertaken in accordance with the Understanding on Commitments in Financial Services
 (“Understanding” ). 
 
2. For greater certainty, market access commitments with respect to the “cross-border” and “consumption abroad” supply of servi ces (as described in paragraphs 2(a) and 
2(b) of Article 1 of the General Agreement on Trade in Services ) apply only to the transactions indicated in paragraphs 3 and 4 of Market Access  of the Understanding .  It 
is understood that paragraph 4 of that section of the Understanding  does not impose any obligation to allow non-resident financial services suppliers to solicit business. 
 3. The commitments on “commercial presence” are bound according to the Understanding
. 
 
4. The commitments on “presence of natural persons” are scheduled in accordance with the Understanding  and bound according to the general limitations applicable to all 
sectors in this schedule (Part I). 
 
5. Otherwise, the commitments in this Chapter are subject to th e general conditions or limitations applicable to all sectors in  this schedule. 
  
  TN/S/O/CAN/Rev.1
 Page 65Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 1), 2) None. 1), 2)  None, other than: 
 (i)  Certain supplies between members of a 
closely-related group of corporations which 
includes a financial institution may be treated as exempt supplies under value-added taxes.  Imported 
supplies do not qualify for this treatment. 
 (ii)  Supplies between resident and non-resident 
branches or representative offices of a financial 
institution are treated as supplies between separate persons for the purposes of value-added taxes. 
  
 3) None, other than: 
 
Federally-regulated financial institutions having capital
 equity  in excess of $750 million  $1 billion  
are required, within five  three  years of having 
reached the threshold, to have 35 per cent of their voting shares widely-held and listed and posted for 
trading on a Canadian Stock Exchange. 
 3) None, other than: 
 
(i)  Certain supplies between members of a closely-related group of corporations which 
includes a financial institution may be treated as 
exempt supplies under value-added taxes.  Imported supplies do not qualify for this treatment.    
 TN/S/O/CAN/Rev.1 
Page 66 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Foreign-owned federally regulated institutions (i.e.  
insurance, banks and trust and loan ):  In a limited 
number of circumstances required by the Bank 
Act, A a controlling number of shares of a 
Canadian subsidiary must be held directly by the foreign company incorporated in the jurisdiction 
where the foreign company, either directly or 
through a subsidiary, principally carries on business. 
 
  
 
  
 
  
 
4) See paragraph 4 of headnote on Financial  
 Services. 
 (ii)  Supplies between resident and non-resident 
branches or representative offices of a financial institution are treated as supplies between separate 
persons for the purposes of value-added taxes. 
 Federally regulated institutions (i.e. insurance, 
banks and trust and loan ):  A minimum of one half 
of directors must be either Canadian citizens ordinarily resident in Canada or permanent 
residents ordinarily resident in Canada. 
 
The Government of Ontario Management Board 
Directive and Industrial Development Review 
Process provides for a price preference of up to 10 
per cent for C anadian content based on value -added 
in Canada for certain government purchases.  The 
Management Board Directive applies on the basis 
of the nationality of the individual service provider.  
 
4) See paragraph 4 of headnote on Financial  
 Services.   
  TN/S/O/CAN/Rev.1
 Page 67Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
A. Insurance and  
 Insurance-Related  Services 
 (CPC 812* + 814) 
 a) Life, accident and 
 health insurance 
 services (CPC 8121)  
b) Non-life insurance  
 services (except deposit  insurance and similar 
 compensation schemes) 
 (CPC 8129)  
c) Reinsurance and 
 retrocession  (CPC 81299*) 
 
 1) None, other than: 
 Direct insurance
  (Federal):  Services must be 
supplied through a commercial presence with the 
exception of marine insurance.  
(All provinces , excluding Newfoundland and 
Labrador ):  Services must be  supplied through a 
commercial presence. 
 
(Newfoundland and Labrador): Must have a 
chief agent in the province.  
 
Reinsurance and retrocession
  (Federal):  Services 
must be supplied through a commercial presence. 
 
(All provinces, excluding Alberta , Newfoundland 
and Labrador , and New Brunswick):  Services 
must be supplied through a commercial presence. 
 
(Newfoundland and Labrador): Must have a chief 
agent in the province.    
 1) None. 
     
 TN/S/O/CAN/Rev.1 
Page 68 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 2) None, other than: 
 Reinsurance and retrocession
  (Federal, Alberta , 
and Newfoundland and Labrador ):  The purchase 
of reinsurance services by a Canadian insurer, other 
than a life insurer or a reinsurer, from a 
non-resident reinsurer is limited to no more than 25 
per cent of the risks undertaken by the insurer purchasing the reinsurance. 
 2) None, other than: 
 Direct insurance other than life, personal accident, 
sickness or marine insurance  (Federal):  An excise 
tax of 10 per cent is applicable on net premiums paid to non-resident insurers or exchanges in regard 
to a contract against a risk ordinarily within 
Canada, unless such insurance is deemed not to be available in Canada. 
 
Direct insurance 
 (Alberta):  A fee payable to the 
province of 50 per cent of the premium paid and 
regulatory notification are required on insurance of 
risks in the province by unlicensed insurers.  
(Saskatchewan):  A fee payable to the province of 
10 per cent of the premium is required on insurance of risks in the province by unlicensed insurers. 
   
  TN/S/O/CAN/Rev.1
 Page 69Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 3) None, other than: 
 Direct insurance and reinsurance and retrocession
  
(Federal):  The solicitation of insurance services in 
Canada can only be effected through: 
 
(i)  a corporation incorporated under federal or 
provincial laws;  
(ii)  a corporation incorporated by or under the laws 
of another jurisdiction outside Canada (i.e., a branch of a foreign corporation); 
 
(iii)  an association formed on the plan known as Lloyds; and
 or 
 
(iv)  reciprocal insurance exchanges.  
A branch of a foreign insurance company must be 
established directly under the foreign insurance 
company incorporated in the jurisdiction where the foreign insurance company, either directly or 
through a subsidiary, principally carries on 
business.  3) None, other than: 
 Direct insurance and reinsurance and retrocession
  
(Ontario):  Capital requirements for mutual 
insurance companies do not apply to certain mutual insurance companies incorporated in Ontario. 
 
(Québec):  Three quarters of directors must be Canadian citizens and a majority must reside in 
Québec. 
 (Québec):  Every insurer not incorporated under an 
Act of Québec has, in respect of the activities it 
carries on in Québec, the rights and obligations of an insurance company or mutual association 
incorporated under Acts of Québec as the case may 
be.  It can also exercise additional activities provided for in the law.  However, the activities of 
such corporation will be limited to those allowed 
under its constituting legislation.    
 TN/S/O/CAN/Rev.1 
Page 70 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 (All provinces):  Insurance activities can only be 
provided through:  
(i)  a corporation incorporated under provincial 
statutes;  
(ii)  an extra-provincial insurance corporation, i.e., 
an insurer incorporated by, or under the laws of another jurisdiction (including a 
federally-authorized branch of a foreign 
corporation);  
(iii)  an association formed on the plan known as 
Lloyds; or 
 
(iv)  (Excluding Québec and Prince Edward Island):  
Reciprocal insurance exchanges.  
(Alberta , and
 Prince Edward Island):  Subsidiaries 
of foreign insurance corporations must be federally 
authorized.  
(Québec):  Non-residents can not acquire, without 
ministerial approval, either directly or indirectly, more than 30 per cent of the voting rights attached 
to shares of a Québec-chartered insurance company 
or of its controlling entity.     
  TN/S/O/CAN/Rev.1
 Page 71Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 (Québec):  Upon any allotment or transfer of voting 
shares of the capital stock insurance company “SSQ, Société d’assurance-vie inc” or of the 
holding company “Groupe SSQ inc”, the minister 
may ask such companies to prove that the shares were offered by preference to Québec residents and 
subsequently to other Canadian residents, but that 
no offer was made or was acceptable.  
(Federal):  The purchase of reinsurance services by 
a Canadian insurer, other than a life insurer or reinsurer, from a resident reinsurer is limited to no 
more than 75 per cent of the risks undertaken by the 
insurer purchasing the reinsurance.  
(British Columbia):  Incorporation, share 
acquisition or application for business authorization, where any person controls or will 
control 10 per cent or more of the votes of the 
company, is subject to ministerial approval.    
 
Motor vehicle insurance   (Québec , Manitoba, 
Saskatchewan , and British Columbia):  Motor 
vehicle insurance is provided by public monopoly.  
(Québec):  Automobile insurance, with respect 
to personal injury and death, is provided by 
public monopoly.    
 
4) See paragraph 4 of headnote on Financial  Services. 
  
  
 
  
 
  
 
  
 
  
 
  
 
 
  
 
  
 
  
 
4) See paragraph 4 of headnote on Financial  Services. 
    
 TN/S/O/CAN/Rev.1 
Page 72 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
d) Services auxiliary to 
insurance (including broking and agency 
services) (CPC 8140) 1) None, other than: 
 Intermediation of insurance relating to maritime 
shipping, commercial aviation, space launching, 
freight  (including satellites) and goods in 
international transit   (All provinces , excluding 
Newfoundland and Labrador ):  Services must be 
supplied through a commercial presence in the 
province in which the service is provided . 
 
(Newfoundland and Labrador):  Service providers must be licensed. 
 
(Ontario , and
 Prince Edward Island):  Non-resident 
individual adjusters are prohibited from being 
adjusters in the province. 
 (Manitoba):  Licenses to act as insurance agents and 
brokers are not issued to non-residents of Canada. 
 
(New Brunswick):  Licenses shall not be issued to a corporation whose head office is outside Canada. 
 
(Alberta , and
 Manitoba):  A license to act as a 
special broker authorized to place insurance 
coverage with unlicensed in surers is restricted to 
residents of the province, as the case may be. 
 
(British Columbia):  Lice nses for general insurance 
shall be issued only to residents of the province.  1) None, other than: 
 (Saskatchewan):  Fire or hail insurance contracts 
have to be signed or countersigned by a licensed 
agent who resides in the province.  Where there is disagreement concerning hail insurance, such 
damages are to be estimated by an appraiser who is 
a taxpayer of the province.  
 
   
  TN/S/O/CAN/Rev.1
 Page 73Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 (Prince Edward Island):  Licenses to act as 
insurance agent or adjust ers are not issued to 
non-resident of the province. 
 
2) None.  
 
  
 
  
 
  
 
  
 
 
3) None, other than:  
(New Brunswick):  Licenses shall not be issued to a 
corporation whose head office is outside Canada.   
(Ontario , and
 Prince Edward Island):  Non-resident 
individual adjusters are prohibited from being adjusters in the province. 
  
  
 
2) None, other than:  
Intermediation of insurance relating to commercial 
aviation, space launching, freight (including 
satellites) and goods in international transit   
(Federal):  An excise tax of 10 per cent is 
applicable on net premiums paid to non-resident insurers or exchanges in regard to a contract against 
a risk ordinarily within Canada, unless such 
insurance is deemed not to be available in Canada.  The excise tax is also applicable on net premiums 
payable with regard to a contract entered into, 
through a non-resident broker or agent, with any insurer authorized under the laws of Canada or of 
any province to carry out the business of insurance. 
 
3) None, other than:  
(Saskatchewan):  Fire or hail insurance contracts 
have to be signed or countersigned by a licensed agent who resides in the province.  Where there is 
disagreement concerning hail insurance, such 
damages are to be estimated by an appraiser who is a taxpayer of the province. 
    
 TN/S/O/CAN/Rev.1 
Page 74 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 (Ontario):  No licence is provided to a corporation 
to act as an insurance broker, agency or adjuster if 
the majority o f the voting rights are in shares 
owned by non -residents.  A corporate agency or 
adjuster or insurance broker which is majority 
non-resident -owned and licensed as a result of 
grand -fathering cannot expand through purchase of 
assets or business or merger or  amalgamation with 
any other broker, agent or adjuster.  No licence is 
provided to a corporation or partnership which is an 
insurance agency or adjuster if the head office is 
outside Canada or if any partner is resident outside 
Canada.   A foreign-owned insurance brokerage 
must have an address in Ontario suitable to 
permit service and must have its trust funds in 
one or more accounts in any Ontario branch of 
defined financial institutions.  
 
(Manitoba):  Licenses to act as insurance agents and 
brokers are not issued to non-residents of Canada. 
 (Alberta , and
 Manitoba):  A license to act as a 
special broker authorized to place insurance 
coverage with unlicensed in surers is restricted to 
residents of the province, as the case may be. 
 
(British Columbia):  Lice nses for general insurance 
shall be issued only to residents of the province. 
   
 (Prince Edward Island):  Licenses to act as 
insurance agent or adjust ers are not issued to 
non-resident of the province.  
4) See paragraph 4 of headnote on Financial 
 Services.   
 
  
4) See paragraph 4 of headnote on Financial 
 Services.   
  TN/S/O/CAN/Rev.1
 Page 75Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
B. Banking and Other  
 Financial Services  
 
 (excl. insurance) 
 a) Acceptance of deposits and 
 other repayable funds from 
 the public   (CPC 81115-81119) 
 1) None. 
2) None. 3) None, other than: 
 
Banks:  To undertake the business of banking in Canada, a foreign bank must: 1) None. 
2) None. 3) None, other than: 
  
b) Lending of all types, 
 including inter alia , 
 consumer credit, mortgage  credit, factoring and 
 financing of commercial 
 transactions (CPC 8113)  
c) Financial leasing 
 (CPC 8112)  (i)  incorporate a bank subsidiary under the Bank 
Act; or 
 
(ii)  establish a full service  bank branch under the 
Bank Act ; . or 
 
(iii)  establish a lending bank branch under the 
Bank Act . 
 
A foreign bank that incorporates as a subsidiary 
may also establish a full service branch or a 
lending bank branch.  
 
A foreign bank may also establish an 
unregulated Canadian finance entity (however, such an entity cannot take deposits).  
 
In order to establish a bank branch, a foreign bank 
must be authorised under the Bank Act
 and must be 
incorporated by or under the laws of another 
jurisdiction outside Canada (i.e., an authorised 
foreign bank).      
 TN/S/O/CAN/Rev.1 
Page 76 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 A bank branch must be established directly under 
the authorised foreign bank incorporated in the jurisdiction where the authorised foreign bank 
principally carries on business. 
 An authorised foreign bank can establish only one 
of two types of bank branches:  
 
(i)  a full service bank branch (i.e., a Schedule III, 
Part 1, authorised foreign bank); or  
(ii)  lending bank branch (i.e., a Schedule III, Part 
2, authorised foreign bank).  
 
Full service bank branches and lending bank 
branches cannot engage in the activities in which a 
specialised financing corporation, as defined in the Bank Act
, may engage, although they may 
establish a separate specialised financing entity . 
   
 Full service bank branches and lending bank 
branches cannot be member institutions of the Canada Deposit Insurance Corporation. 
 
A full service bank branch can only
 not accept 
deposits in amounts less than $150,000 and payable 
in Canada if unless  the sum of all deposits below 
$150,000 amounts to less than one percent of total deposits payable in Canada or the deposits are 
taken from a sophisticated investor (e.g., 
Canadian federal or provincial governments, 
foreign governments, international development 
banks, financial institutions, certain pension and mutual funds and large businesses).  
    
  TN/S/O/CAN/Rev.1
 Page 77Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 A lending bank branch can only accept deposits or 
otherwise borrow money by means of financial instruments from, or guarantee any securities or 
accept any bills of exchanges that cannot be 
subsequently sold to or traded with:  
(i)  financial institutions, other than a foreign bank;
 
or 
 
(ii)  a foreign bank  that:  
 
a)  is a bank in its home jurisdiction or in any 
jurisdiction in which it carries on business; 
 b)  provides financial services and has a name 
that includes the word “bank”; and  
 
whose principal activity is the 
 
provision of services that would be permitted by the 
Bank Ac t if they were provided by a bank in 
Canada; and, that  
   
 c)  is regulated as a bank in the country under 
whose laws it was incorporated or in any country in 
which it carries on business. 
 
A lending bank branch cannot be a member of the 
Canadian Payments Association. 
 
An authorised foreign bank cannot establish a 
lending bank branch in conjunction with a full 
service bank branch, a bank subsidiary, a loan 
company, or a trust company that accepts deposits.  
 
No one person (Canadian or foreign) may own 
more than 10 per cent of any class of shares of a 
Schedule I bank  Canadian Bank with over $1 
billion in equity . 
     
 TN/S/O/CAN/Rev.1 
Page 78 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
d) All payment and money 
  transmission services    (CPC 81339*) 
 
e) Guarantees and    commitments  
 (CPC 81199*) Trust and loan companies
  (Federal and all 
provinces, excluding British Colombia, Quebec):  Federal or provincial incorporation is required. 
 
(Ontario, Québec , and Manitoba):   
The direct or indirect acquisition of 
Canadian-controlled companies by non-residents is 
restricted to 10 per cent individually and 25 per cent collectively. 
 
(Saskatchewan):  Individual and collective foreign ownership of Canadian-controlled and provincially 
incorporated companies can be no more than 10 per 
cent of shares.  
(British Columbia):  Incorporations, share 
acquisition or application for business authorization, where any person controls or will 
control 10 per cent or more of the  
 Trust and loan companies
 
 (Alberta):  At least three quarters of the directors 
must be ordinarily resident in Canada. 
 (New Brunswick):  At least two of the directors 
must be resident in New Brunswick. 
 
(Nova Scotia):  A majority of directors must be 
resident in Canada and at least two resident in Nova 
Scotia.  
(Manitoba , and Ontario):  Foreign persons may not 
exercise the voting rights attached to shares if they are not registered as shareholders in respect of the 
shares. 
 (Manitoba):  Majority of directors must be resident 
in Canada. 
   
  TN/S/O/CAN/Rev.1
 Page 79Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 votes of the company, are subject to ministerial 
approval.  
(Ontario, New Brunswick and Nova Scotia):  Incorporation or registration will be refused unless authorities are satisfied that there exists a public 
benefit and advantage for an additional corporation. 
 
(Ontario):  Consent to change in control or transfers 
of 10 per cent or more of voting shares may be 
refused if it would be in the public interest to do so.  
Credit unions, caisses populaires and associations 
or groups thereof   (All provinces):  Must 
incorporate in the jurisdictions in which they 
operate. 
 (Québec):  Three quarters of the directors must be 
Canadian citizens and a majority must reside in Québec. 
 
  
 
  
 
  
 
 Credit unions and caisses populaires 
 (Ontario):  
Directors of credit unions must be Canadian 
citizens or permanent resident.  
(British Columbia):  Directors and subscribers of 
credit unions must be residents of the province. 
    
 TN/S/O/CAN/Rev.1 
Page 80 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Mortgage brokers   (Ontario):  Must incorporate 
under the laws of Canada, Ontario or of another province.  Ownership of a corporation by foreign 
persons must not exceed 10 per cent individually 
and 25 per cent collectively of the total number of equity shares. 
 
(Nova Scotia):  Must incorporate under the laws of Canada or Nova Scotia. 
 
(Saskatchewan):  Must maintain a business office in the province. (All provinces except British Columbia, Ontario, 
an
d Québec):  Credit unions and caisses populaires 
are exempt from the corporate capital tax. 
 
(Alberta):  Directors of credit unions must be Canadian citizens or permanent residents of Canada 
and three quarters must at all times be ordinarily 
resident in the province.  
(Manitoba, Nova Scotia , and
 Saskatchewan):  
Directors of credit unions must be Canadian citizens. 
 
(Québec):  Founding members of caisses populaires must have a residence, place of business or 
employment in the territory mentioned in the 
caisse’s statutes.   
Community bonds corporations
  (Manitoba, New 
Brunswick , and Saskatchewan):  Directors of 
Community Bonds corporations must be resident of the province. 
   
  TN/S/O/CAN/Rev.1
 Page 81Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Loan and investment companies   (Québec):  
Federal or provincial incorporation.  
Co-operative corporations
  (Newfoundland and 
Labrador,  and Ontario):  Must incorporate under 
the law of the applicable province or under federal 
law. 
 Lending of all types
  (Nova Scotia):  Must 
incorporate under the laws of Canada or Nova 
Scotia.  
Acceptance of deposits
  (Québec):  The acceptance 
of deposits of public and para-public institutions is provided by a public monopoly. 
 
4) See paragraph 4 of the headnote on Financial  Services, and: 
 
Mortgage brokers
  (Ontario):  Must be Canadian 
citizens or permanent residents of Canada and ordinarily resident in Canada. 
 
(Nova Scotia):  Must be resident in the province.  Venture capital corporations
  (Federal and all 
provinces):  Measures that result in a different tax treatment with respect to an investment in a venture 
capital corporation as prescribed pursuant to the 
Income Tax Act  of Canada and provincial laws. 
 
 
  
 
  
 
  
 
4) See paragraph 4 of the headnote on Financial   Services.    
 TN/S/O/CAN/Rev.1 
Page 82 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
f) Trading for own account or 
 for account of customers  whether on an exchange, in 
 an over-the-counter market 
 or otherwise, the following: 
 
 - money market  
  instruments (cheques,   bills, certificate of 
  deposits, etc.)  
(CPC 81339*); 
 
 - foreign exchange  
  (CPC 81333*);  
 - derivative products 
  including but not    limited to, futures and 
  options (CPC 81339*) 
 
 1) None, other than: 
 Advisory and auxiliary financial services
  (Alberta, 
British Columbia, Nova Scotia, Ontario , Québec , 
and Saskatchewan): Services must be supplied 
through a commercial presence in the jurisdiction in 
which the adviser is providing advice. 
 Asset management
  (Alberta, British Columbia, 
Nova Scotia, Ontario , Québec , and Saskatchewan):  
Services must be supplied through a commercial presence in the jurisdiction in which the service is 
provided.  (Québec):  The management of pension funds of 
public and para-public institutions in Québec is 
provided by public monopoly.  
Custodial services  (All provinces)
:  Mutual funds 
which offer securities in Canada must use a resident 
custodian.  A non-resident sub-custodian may be used if it has shareholders equity of at least $100 
million. 
 1) None. 
   
  TN/S/O/CAN/Rev.1
 Page 83Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 - exchange rate and  
  interest rate    instruments, 
  including products such 
  as swaps, forward rate    agreements, etc.  
  (CPC 81339*) 
 
 - transferable securities  
  (CPC 81321*) 
  - other negotiable  
instruments and 
financial assets, including bullion 
  (CPC 81339*) 
 
 2) None, other than: 
 Trading in securities and commodity futures -
 
persons   (All provinces):  There is a requirement to 
register in order to trade through dealers and brokers that are neither resident nor registered in 
the province in which the trade is effected. 
 3) None, other than: 
 
Securities dealers and brokers
  (British Columbia, 
Ontario, Saskatchewan, Yukon):  Must be 
incorporated, formed or continued under federal, 
provincial or territorial laws.  
(Québec):  Only brokerage firms incorporated 
under federal, provincial or territorial laws may be 
members of the Montreal Exchange.  
 2) None. 
  
 
  
 
 3) None, other than: 
 
Trading in securities and commodity futures and 
advisory and auxiliary financial services - dealers, 
brokers, and advisers   (Alberta, Ontario,  
Newfoundland and Labrador , Nova Scotia,  
Manitoba , and Saskatchewan):  A director or 
officer of an applicant firm must have been a 
resident of Canada for a period of at least one year prior to the application. 
 
(Newfoundland and Labrador, Nova Scotia): 
In certain restricted circumstances, the Director 
of Securities may refuse registration: 
(a) to an individual, or 
(b) to a person or company, 
if the individual, or any director or officer of the 
person or company, has not been a resident of 
Canada for at least one year immediately prior 
to the date of application for registration. 
 
Advisory and auxiliary financial services and Asset 
Management   (Nova Scotia , and Québec):  The 
establishment must be managed by a resident of the 
province.     
 TN/S/O/CAN/Rev.1 
Page 84 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
g) Participation in issues of all  
 kinds of securities, including underwriting  
 and placement as agent 
 (whether publicly or  privately) and provision of  
 service related to such 
 issues (CPC 8132)  
h) Money broking  
 (CPC 81339*)  
i) Asset management, such  
 as cash or portfolio   management, all forms of 
 collective investment 
 management, custodial,    depository and trust 
 services (CPC 8119*,  
 81323*). 
 j) Settlement and clearing  
 services for financial  
 assets, incl. securities,   derivative products, and 
 Custodial services
  (All provinces):  Mutual funds 
which offer securities in Canada must use a resident custodian.  A non-resident sub-custodian may be 
used if it has shareholders equity of at least $100 
million.  
 
  
 
Advisory and auxiliary financial services
  (British 
Colombia):  Must be incorporated, formed or 
continued under federal, provincial or territorial 
laws.  
Asset management
  (Québec):  The management of 
pension funds of public and para-public institutions in Québec is provided by a public monopoly. 
 
4) See paragraph 4 of the headnote on 
 Financial services.  , and:
 
 (Québec):  The responsibility for opening up 
accounts is to be managed by a Québec resident.  
 
  
 
  
 
  
 
  
 
  
 
4) See paragraph 4 of the headnote on Financial  
 services, and:   
  TN/S/O/CAN/Rev.1
 Page 85Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 other  negotiable 
 instruments  (CPC 81339*, 81319) 
 
k) Advisory, intermediation  
 and other auxiliary  
 financial services on all  
 the activities listed in   Article 5(a)(v) through  
 (xv) of the Annex on  
 Financial Services, incl.   credit reference and  
 analysis, investment and  
 portfolio research and  advice, advice on  
 acquisitions and on  
 corporate restructuring   and strategy (CPC 8131*, 
 8133*) 
 
l) Provision and transfer of   financial information, and 
 financial data processing  
 and related software by   providers of other  
 financial services (CPC  
 8131*, 842*, 843*, 844*)  (Québec):  Only Canadian residents may be 
individual members of the Montreal exch ange . 
 
 
  
 
  
 
  
 Trading in securities and commodity futures and 
advisory and auxiliary financial services - dealers, 
brokers, and advisers   (All provinces except British 
Columbia, New Brunswick, Newfoundland and 
Labrador, Nova Scotia, Ontario,  and Québec):  
An individual applicant for registration is required 
to have been a resident of Canada for a period of at 
least one year prior to the application and a resident of the province in which he/she wishes to operate at 
the date of application.   
 
(Newfoundland and Labrador, Nova Scotia):  
In Certain restricted circumstances, the Director 
of Securities may refuse registration to an 
individual who has not been a resident of 
Canada for at least one year immediately prior 
to the date of application for registration.  
 
(Québec):  An individual acting as a representative 
of a dealer or adviser, subject to certain exemptions, 
must be a resident of the province.    
 TN/S/O/CAN/Rev.1 
Page 86 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
9. TOURISM AND  
 TRAVEL RELATED   SERVICES 
    
A. Hotels and restaurants   
 (including catering)  
 Hotel and other lodging 
 services 
 (CPC 641)  
 Food and beverage serving 
 services  (CPC 642/3) 
 
 1) None. 
2)  None. 3) None, other than: 
 
Sale of liquor on premises  (Nova Scotia):   New 
licences require a majority approval in a public 
vote.  A liquor license for a hotel or restaurant 
serving food requires about three weeks.  A license 
for a bar or night club (primarily serving alcoholic 
beverages) requires up to three months and must 
be preceded by a public hearing.  
 1) None. 
2) None. 3) None, other than: 
 
Purchase of recreational property  (Ontario):  
Non-residents are required to pay a 20 per cent land 
transfer tax. 
 
Sale of alcoholic beverages   (Ontario):  The 
majority of the board of directors must be Canadian 
citizens or landed immigrants and ordinarily 
residen t in Ontario . 
 
(Alberta):  At least one director must be a 
permanent resident.   
 Sale of liquor in a tavern, restaurant or bar   
(Québec):  For juridical persons not listed on a Canadian stock exchange, all shareholders owning 
10 per cent or more of voting shares must be 
Canadian citizens or permanent residents.  
(Saskatchewan):  The majority of shareholders must 
be Canadian and manager must be a Canadian citizen or permanent resident.  
Sale of liquor   (Québec):  Is limited to federally 
incorporated companies.  
4) Unbound except as indicated in the horizontal 
 section, and:  
Sale of liquor in a restaurant and tavern 
 (Québec):  
Requirement for residency and citizenship.  (Newfoundland and Labrador,  Nova Scotia  and 
Alberta):  Agents or managers must be Canadian citizens, resident in the province. 
 
(Nova Scotia):  Agents or managers must be 
Canadian citizens or permanent residents. 
 
Sale of Alcoholic Beverages  (Newfoundland and 
Labrador):  Agents or managers must be 
Canadian citizens, resident in the province.  
  
4) Unbound except as indicated in the horizontal 
 section.   
  TN/S/O/CAN/Rev.1
 Page 87Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Sale of alcoholic beverages  (Alberta, Saskatchewan 
and Ontario ):  Requirement for permanent 
residency. 
 
(Manitoba):  Requirement for citizenship and residency. 
 
(Nova Scotia):  Licenses for the sale of alcoholic 
beverages will be granted only to Canadian citizens 
or permanent residents.  
   
B. Travel agencies and tour 
 operators services  
 
 Travel agency and tour  
 operator services 
 (CPC 7471) 
 1) None, other than: 
 Travel agencies and travel wholesalers
  (Ontario):  
Services must be supplied through a commercial 
presence.  
Travel agencies 
 (Québec):  Services must be 
supplied through a commercial presence.  
 
2) None.  
3) None. 1) None, other than: 
 
Travel agents   (Québec):  Residency requirem ent. 
 
Travel counsellors  (Québec):  Residency 
requirement.  
 
Travel agents and wholesalers   (Ontario):  
Residency requirement. 
 
2) None.  
3) None, other than: 
 Travel agencies 
 (British Columbia):  At least one 
of the partners in a partnership or one of the 
directors of a corporation must be ordinarily resident in the province.     
 TN/S/O/CAN/Rev.1 
Page 88 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 4) Unbound except as indicated in the horizontal 
 section . and: 
 4) Unbound except as indicated in the horizontal 
 section, and:  
Travel agents   (Québec - Natural persons):  
Residency requirement.  
 
Travel counsellors   (Québec):  Residency 
requirement.  
 
Travel agents and wholesalers   (Ontario  - Natural 
persons):  Residency requirement.    
  TN/S/O/CAN/Rev.1
 Page 89Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
11. TRANSPORT   
 SERVICES     
 -  Approval is required from the National 
Transportation Agency prior to the acquisition of 
any federally regulated transportation undertaking with assets or annual gross sales in Canada in 
excess of $10 million.  For these purposes, a 
transportation undertaking means any business 
principally engaged in any transportation activity under federal jurisdiction within Canada, excluding 
(a)  those operated by a person whose principal 
place of residence is outside Canada, and (b) those engaged in the transport of goods and/or passengers 
solely between Canada and another country. 
   
 -  The acquisition of control of a Canadian business 
with respect to any transportation service by a 
non-Canadian is subject to approval*, for: 
 
1)  all direct acquisitions of Canadian businesses 
with assets of C$5 million or more;  
2)  all indirect acquisitions of Canadian businesses 
with assets of C$50 million or more; or  
3)  indirect acquisitions of Canadian businesses 
with assets between C$5 million and $50 million that represent more than 50 per cent of the value of the total international transaction. 
   
                                                      
* Same criteria as indicated in Part A  I, page 3   
 TN/S/O/CAN/Rev.1 
Page 90 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
MARITIME TRANSPORT 
SERVICES*   (See Notes 1 and 
2) 
    
International Transport  
(Freight and passengers) CPC 7211 and 7212, 
excluding cabotage 
(See Note 3)  
 1) (a)  Liner Shipping:  Unbound.   None, other 
 than:  
 
Members of a Shipping Conference that has the 
purpose or effect of regulating rates and 
conditions, for the transportation of goods by water, must maintain jointly an office or agency 
in the region of Canada where they operate 
 
Ship Registration : Companies that are not 
incorporated in Canada may register a ship in 
Canada (if the ship is not already registered in 
another country) if one of the following is acting 
with respect to all matters relating to the ship, 
namely, (i)  a subsidiary of the corporation that 
is incorporated under t he laws of Canada or a 
province, (ii)  an employee or director in Canada 
of any branch office of the corporation that is 
carrying on business in Canada, or (iii)  a ship 
management company incorporated under the 
laws of Canada or a province  
 1) (a)  Unbound .  None.  
 
 
 
 
  
 
  
 
 
 Where not otherwise made 
available to international 
maritime transport suppliers 
pursuant to Article 
XXVIII(c)(ii), no measures 
shall be applied which deny 
reasonable and non -
discriminatory access to the 
following services:  
 
The following services at the 
port are made available to 
international maritime 
transport suppliers on non-
discriminatory terms and 
conditions (as defined): 
 
1.  Pilotage; 
2.  Towing and tug assistance; 
3.  Provisioning, fuelling and 
watering;   
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Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
   4.  Garbage collecting and 
ballast waste disposal; 
5.  Navigation aids; 
6.  Shore-based operational 
services essential to ship operations, including: 
communications, water and 
electrical supplies; 
7.  Emergency repair facilities; 
8.  Anchorage, berth and 
berthing services; 
9.  Lightering and water taxi 
services; 
10.  Ship agencies; 11.  Custom brokers; 
   
 TN/S/O/CAN/Rev.1 
Page 92 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 (Nunavut):  The Government of Nunavut may, 
in connection with international maritime transport services, take any measure that 
provides for or results in favourable treatment 
of (a)  Inuit entities or individuals, 
(b)  Nunavut businesses or residents, or  
(c)  local businesses or residents,  
as these terms may be defined by the 
Government of Nunavut.   
(Quebec):  Tax deductions allowed for sailors 
residing in Quebec and working in international shipping may lead to differential treatment for 
ship management companies residing in Canada 
or affiliated with Canadian residents.  
1) (b) Bulk, tramp, and other international 
shipping, including passe nger transportation:  
Unbound.  None, other than:  
 
Ship Registration : Companies that are not 
incorporated in Canada may register a ship in 
Canada (if the ship is not already registered in 
another country) if one of the following is acting 
with respect to all matters relating to the ship, 
namely, (i)  a subsidiary of the corporation that 
is incorporated under the laws of Canada or a 
province, (ii)  an employee or director in Canada 
of any branch office of the corporation that is 
carrying on business in Canada, or (iii)  a ship 
management co mpany incorporated under the 
laws of Canada or a province  
  
  
 
  
 
  
 
  
 
  
 
  
1) (b) Unbound.   None. 
 12.  Stevedoring and terminal 
services; 13.  Surveying and 
classification services;  
14.  Transport services for the purposes of onward 
forwarding of cargoes, 
including the rental, leasing, hiring or chartering of trucks, 
railway carriages, ships, 
barges or related equipment . 
  
  TN/S/O/CAN/Rev.1
 Page 93* CLARIFICATION OF OFFER ON MARITIME TRANSPORT  
For greater certainty and subject to the re levant limitations in Canada’s Schedule o f Specific Commitments:  
1. Nothing in Canada’s Schedule of Specific Commitments for Mariti me Transport Services shall be interpreted to apply to fishin g 
and fishing -related sectors  
2. Specific commitments in any sector or subsector, through any mode of del ivery, shall not be construe d to override the limitations  
established in the maritime transport services sector  
3. International maritime transport services suppliers of othe r Members shall have the ability to  undertake locally, in Canada,  activities  
that are necessary for the supply to their custom ers of a partially or fully integrated tran sport service, within which maritime tra nsport  
constitutes a substantial element. These activities are:  
 
(a) marketing and sales of mar itime transport and related servic es through direct contact with customers, from quotation to  
invoicing, these services being those operated or offered by the service supplier itself or by service suppliers with which the  
service seller has established st anding business arrangements;  
(b) m aking arrangements, on their own account or on behalf of their customers (and the resale to their customers) for any  
transport and related services, including anchorage, berth and berthing services, onward transport services by any mode,  
particularly inlan d waterways, road and rail, necessary fo r the supply of the integrated service;  
(c) the preparation of documentation including transport document s, customs documents, or other documents related to the origin  
and character of goods transported;  
(d) the prov ision of business information by any means, includin g computerized info rmation systems and electronic data  
interchange (subject to any provision or limitation in this Ag reement that may restrict or al low a Member to restrict the  
provision of business infor mation);  
(e) the setting up of any business arrangem ents (including participation in the st ock of a company) and the appointment of  
personnel recruited locally (or, in the case of foreign pe rsonnel, subject to the horizont al commitment on movement of  
perso nnel) with any locally established shipping agency;  
(f) acting on behalf of the companies, organising any aspect of the call of the ship or taking control over cargoes when requir ed; 
(g) the provision of port captain services    
 TN/S/O/CAN/Rev.1 
Page 94  
Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 (Nunavut):  The Government of Nunavut may, 
in connection with international maritime 
transport services, take any measure that 
provides for or results in favourable treatment of 
(a)  Inuit entities or individuals, 
(b)  Nunavut businesses or residents, or  (c)  local businesses or residents, 
 
as these terms may be defined by the Government of Nunavut. 
 
(Quebec):  Tax deductions allowed for sailors residing in Quebec and working in international 
shipping may lead to differential treatment for 
ship management companies residing in Canada or affiliated with Canadian residents. 
 2) Unbound
.  None, other than:  
 
(Quebec):  Tax deductions allowed for sailors 
residing in Quebec and working in international 
shipping may lead to differential treatment for 
ship management companies residing in Canada or affiliated with Canadian residents.   
  
 
 
  
 
  
 
  
 
  
 
  
 
2) Unbound.
  None.  
  
 
    
  TN/S/O/CAN/Rev.1
 Page 95Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 3) (a)  Unbound.   None, other than:  
 
I.   Pursuant to the Canada Shipping Act :  To 
register a ship in Canada, the owner of that ship 
or the person who has exclusive possession of that ship must be: 
 
(a)  a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the 
Immigration and Refugee Protection Act
; 
 
(b)  a corporation incorporated under the laws 
of Canada or a province; or 
 (c)  if the ship is not already registered in 
another country, a corporation incorporated 
under the laws of a country other than Canada if one of the following is ac ting with respect to all 
matters relating to the ship; namely:  
 
(i)  a subsidiary of the corporation that is 
incorporated under the laws of Canada or a province;  
 
(ii)  an employee or director in Canada of any 
branch office of the corporation that is carrying 
on business in Canada; or 
 (iii)  a ship management company incorporated 
under the laws of Canada or a province. 
 3) (a)      Unbound.   None.  
    
 TN/S/O/CAN/Rev.1 
Page 96 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 II.  A ship registered in a foreign country which 
has been bareboat chartered may be listed in Canada for the duration of the charter while the 
ship’s registration is suspended in its country of 
registry, if the charterer is:  
 
(a)  a Canadian citizen or permanent resident as 
defined in subsection 2(1) of the Immigration 
and Refugee Protection Act ; or 
 
(b)  a corporation incorporated under the laws 
of Canada or a province.  
 
(Nunavut):  The Government of Nunavut may, 
in connection with international maritime 
transport services, take any measure that 
provides for or results in favourable treatment of 
 
(a)  Inuit entities or individuals,  
 
(b)  Nunavut businesses or residents, or  
 
(c)  local businesses or residents, 
 as these terms may be defined by the 
Government of Nunavut.  
    
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 Page 97Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 3) (b) Other forms of commercial presence for the 
supply of international maritime transport services 
(as defined): None. 
 
4) Unbound.   Unbound except as indicated in the 
horizontal section.  
 
4) (a) masters and crew: Unbound. 
 
4) (b) Key personnel employed in relation to a 
commercial presence as defined under 3 b) above:  Unbound except as indicated in the horizontal 
section.  
 3 (b) None.  
 
 
 
4) Unbound .  Unbound except as  
indicated in the horizontal section  
 
4)  (a) Unbound. 
 
4)   (b) Unbound except as indicated in the 
horizontal section.  
 
  
MARITIME AUXILIARY 
SERVICES     
Maritime Cargo Handling 
Services (as defined)  1) Unbound. 
2) Unbound.
  None.  
3) Unbound.   None, other than:  
 
(Nunavut):  The Government of Nunavut may, 
in connection with maritime cargo handling 
services, take any measure that provides for or 
results in favour able treatment of  
 1) Unbound. 
2) Unbound.   None.  
3) Unbound.   None.  
    
 TN/S/O/CAN/Rev.1 
Page 98 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 (a)  Inuit entities or individuals,  
(b)  Nunavut businesses or residents, or  (c)  local businesses or residents, 
 
as these terms may be defined by the  Government of Nunavut.  
 
4) Unbound.
 Unbound except as indicated in 
 the horizontal section.  
  
  
 
  
 
4) Unbound.
 Unbound except as indicated in 
 the horizontal section.  
  
Storage and Warehousing 
Services CPC 742 (as amended)  1) Unbound.*  
2) None. 
3) None. 4) Unbound except as indicated in the 
 horizontal section.  1) Unbound*
. 
2) None. 
3) None. 4) Unbound except as indicated in the horizontal 
 section. 
  
Customs Clearance Services (as 
defined) 1) None, other than: 
 
Licensed Customs Brokers   (Federal)  (Juridical 
persons):  Requirement for a commercial presence. 
(Natural persons):  Requirement for a permanent 
residencey . 
 
Licensed Customs Brokers   (Federal)  (Juridical 
person s):  requirement for a commercial presence.  
(Natural persons):  requirement for a permanent 
residency.  
 1) None.  
                                                      
*A commitment on this mode of deliver is not feasible .  
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 Page 99Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 2) None, other than: 
 Licensed Customs Brokers
  (Federal)  (Juridical 
persons):  Requirement for a commercial presence. 
(Natural persons):  Requirement for a permanent residence. 
 
3) None, other than:  
Licensed Customs Brokers
  (Federal)  (Juridical 
persons):  Commercial presence must be by means of incorporation or a partnership: 
 
(a)  A corporation must be incorporated in Canada and the majority of its directors must be permanent 
residents. 
 (b)  A partnership must be composed of persons 
who are permanent residents. 
 2) None. 
  
 
  
 
3) None. 
  
 4) Unbound except as indicated in the horizontal 
 section, and:  
Licensed Customs Brokers
  (Federal)  (Natural 
persons):  Requirement for permanent residenc ey. 
 4) Unbound except as indicated in the horizontal  
 section.  
Container Station and Depot 
Services (as defined) 1) Unbound.* 
2) None. 3) None. 4) Unbound except as indicated in the horizontal 
 section. 
 1) Unbound.
* 
2) None. 3) None. 4) Unbound except as indicated in the horizontal  
 section.  
                                                      
*A commitment on this mode of deliver y is not feasible.   
 TN/S/O/CAN/Rev.1 
Page 100 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
Maritime Agency Services (as 
defined) 1) Unbound.   None.  
2) Unbound.   None.  
3) Unbound.   None.  
4) Unbound.  Unbound except as indicated in 
 the horizontal section. 
 1) Unbound.   None.  
2) Unbound.   None.  
3) Unbound.   None.  
4) Unbound.  Unbound except as indicated in  
 the horizontal section.  
  
Maritime Freight Forwarding 
Services (as defined) 1) None. 
2) None. 3) None. 4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 3) None. 4) Unbound except as indicated in the horizontal  
 section. 
  
C*. Air Transport Services  
    
d) Maintenance and repair 
 of aircraft and aircraft  engines 
 (CPC 8868*) 
 
 Computer reservations  systems 1) None. 
2) None, other than:  
Maintenance and repair of  aircraft and aircraft 
engines  – unbound. 
 3) None. 
4) Unbound except as indicated in the horizontal 
 section.     
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Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
E. Rail Transport Services  
    
a), b) Railway passenger 
 and freight transport 
 (CPC 7111, 7112) 1) None, other than:  
 
Cabotage.  
 
2) None. 
3) None. 
 
  
 
  
4) Unbound except as indicated in the horizontal 
section. 
 1) None. 
 
 
 2) None. 
3) None, other than: 
Railways   (Newfoundland):  Majority of Board of 
Directors must be resident in Newfoundland.  
 
(Manitoba):  At least one director of a provincial 
railroad must be a resident of the province.  
 
4) Unbound except as indicated in the horizontal 
section.   
d) Maintenance and repair of 
 rail transport equipment  (CPC 8868*) 1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section.  1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section.    
 TN/S/O/CAN/Rev.1 
Page 102 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
F*. Road Transport Services  
    
a*) Passenger transportation 
 
 Interurban scheduled bus 
 passenger transportation  (CPC 71213) 1) None, other than: 
 
Cabotage.
 
 Interurban bus transport and non-scheduled services
  
(British Columbia, Al berta, Saskatchewan, 
Manitoba, Ontario, Québec, Nova Scotia, 
Newfoundland and Labrador,  Nunavut,  and 
Northwest Territories):  Public convenience and 
needs test  (Criteria related to approval include:  
examination of the adequacy of current levels of service;  market conditions establishing the 
requirement for expanded service;  the effect of 
new entrants on public convenience, including the continuity and quality of service, and the fitness, 
willingness and ability of the applicant to provide 
proper service.)  
2) None. 
3) None, other than:  1) None. 
   
  TN/S/O/CAN/Rev.1
 Page 103Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Taxis 
 (CPC 71221)  
 Rental services of cars with 
 drivers  (CPC 71222) 
 
  
 
  
 
  
 
 Non-scheduled motor  buses, chartered buses and 
 tour and sightseeing buses 
 (CPC 71223) 
 Taxis and rental services with drivers
:  Operating 
licenses and permission are under the purview of local/provincial authorities  (Criteria related to 
approval include:  examination of the adequacy of 
current levels of service; market conditions establishing the requirement for expanded service; 
the effect of new entrants on public convenience, 
including the continuity and quality of service, and the fitness, willingness and ability of the applicant 
to provide proper service.) 
 Interurban bus transport and scheduled services
:  
(British Columbia, Alberta,  Prince Edward Island,  
Saskatchewan, Manitoba, Ontario, Québec, Nova Scotia, Newfoundland and Labrador,  Nunavut,  
and
 Northwest Territories):  Public convenience 
and needs test  (Criteria related to approval include:  examination of the adequacy of current levels of 
service; market conditions establishing the 
requirement for expanded service; the effect of new 
entrants on public convenience, including the continuity and quality of service, and the fitness, 
willingness and ability of the applicant to provide 
proper service.)    
 4) Unbound except as indicated in the horizontal 
section. 4) Unbound except as indicated in the horizontal 
section. 
  
b*) Freight transportation 
 
 Highway freight 
 transportation  (CPC 71231, 71232, 
 71233, 71234) 1) None, other than: 
 
Highway freight transportation   (Québec):  
Requirement for commercial presence in 
region where permit applies.    
 
Cabotage.  
 
2) None. 
3) None, other than:  1) None. 
 
 
  
 
  
2) None. 
3) None.     
 TN/S/O/CAN/Rev.1 
Page 104 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
 Highway freight transportation :  (British Columbia,  
Saskatchewan, Manitoba,  Ontario,  Québec,  Prince 
Edward Island,  Nova Scotia  and Newfoundland 
and Labrador ):  Public convenience and needs test  
(Criteria related to approval include:  examination of the adequacy of current levels of service; market 
conditions establishing the requirement for 
expanded service; the effect of new entrants on public convenience, including the continuity and 
quality of service, and the fitness, willingness and 
ability of the applicant to provide proper service.)  
4) Unbound except as indicated in the horizontal 
section.  
  
 
  
 
  
 
  
4) Unbound except as indicated in the horizontal 
section.   
c*) Rental of commercial  
 vehicle with operator 
 
 Rental services of  commercial road vehicles 
 with operators 
 (CPC 7124)  
 1) None, other than: 
 
Cabotage.
 
 2) None. 
3) None. 
4) Unbound except as indicated in the horizontal section. 
 1) None. 
 
 
 2) None. 
3) None. 
4) Unbound except as indicated in the horizontal section.   
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Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
d) Maintenance of road  
 transport equipment 
 
 Maintenance and repair 
 services of motor vehicles  (CPC 6112) 
 
 Maintenance and repair  services of motorcycles and 
 snowmobiles 
 (CPC 6122)  
 Repair services n.e.c. of 
 motor vehicles, trailers,  semi-trailers on a fee or 
 contract basis 
 (CPC 8867)  1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal 
 section. 1) None. 
2) None. 3) None. 
4) Unbound except as indicated in the horizontal  
 section.  
H*. Services auxiliary to all  
 modes of transport other  
 than Maritime Transport  
 Services  
 
a) Container handling services 
 (CPC 7411)  
 Other cargo handling 
 services  (CPC 7419)  
b) Storage and warehouse 
 services  (CPC 742) 
 
c) Freight transport agency  services 
 (CPC 748) 
 1) None, other than: 
 
Licensed Customs Brokers 
 (Federal)  (Juridical 
persons):  Services must be supplied through a commercial presence. 
(Natural persons):  Re quirement for permanent 
residenc ey. 
 
2) None, other than: 
 Licensed Customs Brokers
  (Federal)  (Juridical 
persons):  Services must be supplied through a 
commercial presence. 
(Natural persons):  Re quirement for permanent 
residency. 1) None. 
 
 
  
 
  
2) None.    
 TN/S/O/CAN/Rev.1 
Page 106 Modes of supply: (1) Cross-border supply (2) Consumption abro ad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments 
d) Other supporting and 
 auxiliary transport services,  including freight 
 forwarding 
 (CPC 749) 3) None, other than: 
 Licensed Customs Brokers
  (Federal) (Juridical 
persons):  Commercial presence must be by means 
of incorporation or a partnership: 
 
a)  A corporation must be incorporated in Canada and the majority of its directors must be Canadian citizens or permanent residents. 
 
b)  A partnership must be composed of persons who are Canadian citizens or permanent residents. 
 
4) Unbound except as indicated in the horizontal  section, and: 
 
Licensed Customs Brokers
  (Federal)  (Natural 
persons):  Requirement for permanent residenc ey. 
 3) None. 
  
 
  
 
  
 
  
 
4) Unbound except as indicated in the horizontal  section.  
 
NOTE TO THE SCHEDULE (Maritime Transport Services)  
 
1. Specific commitments in any sector or subsector, through any mode of delivery, shall not be construed to override the limita tions established in the m Maritime 
 t Transport s Services sector. 
 
2. Nothing in Canada’s Schedule of Specific Commitments for Maritime Transport Services shall be interpreted to apply to fishing and fishing -related sectors   
 fishing vessels as defined in th e Coastal Fisheries Protection Act.  
 
3. Canada’s specific commitments on International Transport (M arket Access, National Treatment and Additional Commitments) do n ot apply to fees imposed or 
 applied in respect of marine navigation services.  Consequently, Canada does not undertake any obligations with respect to any  measure adopted or maintained in 
 connection with the imposition or application of marine navigation services fees.  
 
  
  TN/S/O/CAN/Rev.1
 Page 107DEFINITIONS RELATED TO SECTION 11, TRANSPORT SERVICES  
 
 For the purposes of this offer and subject to relevant limitations in Canada’s Schedule of Specific Commitments: 
 
1. "Cabotage" services as defined by the Coasting Trade Act  include: 
 
  (a) the transportation of goods or passengers by ship or by ship and any other mode of transport between points in the territ ory of  
   Canada and its Exclusive Economic Zone; 
 
  (b) with respect to waters above the continental shelf, the transportation of goods or passengers in relation to the explorat ion,  
   exploitation, or transportation of the mineral or no n-living natural resources of the continental shelf; and 
 
  (c) the engaging by ship in any maritime activity of a commercial nature in the territory of Canada and in its Exclusive Econ omic  
   Zone and, with respect to waters above the continental shelf,  in such other maritime activities of a commercial nature in re lation  
   to the exploration, exploitation, or transportation of th e mineral or non-living natural resources of the continental shelf.  
  For non-maritime transport services, "cabotage" means that onl y Canadian-incorporated companies employing permanent residents as drivers, 
 using Canadian registered and either Canadian-built or duty pa id trucks, trailers or buses, ma y provide truck or bus services between points in  
 the territory of Canada.  
2. "Container station and depot services" means activities in storing containers, whether in port areas or inland, with a view to their  
 stuffing/stripping, repairing, and making them available for shipments. 
 
3. "Custom clearance services" means activities in carrying out, on behalf of another party, customs formalities concerning imp ort, export or through transport of cargoes, 
 irrespective of whether this service is the main or secondary activity of the service provider. 
 4. "Maritime agency services " means activities in representing, within a given geographic area, the business interests of one or more shipping lines or ship ping companies, for 
 the following purposes: 
   - marketing and sales of maritime transport and related services, from quotation to invoicing, and issuance of bills of ladin g on  behalf of the companies; 
acquisition and resale of the necessary related services, preparation of documentation, and provision of business information; 
   - acting on behalf of the companies in organising the call of the ship or taking control of cargoes. 
 
   
 TN/S/O/CAN/Rev.1 
Page 108 5. "Maritime cargo handling services" means the work performed by stevedore companies or public terminal operators, but not inc luding  the work performed by dock labour, 
 when this workforce is organised independently of the stevedoring or public terminal operator companies. The work activities c overed include  the performance, organization 
 and supervision of:  
  - the loading/discharging of cargo to/from a ship; 
 
  - the lashing/unlashing of cargo;  
  - the reception/delivery and safekeeping of cargoes before shipment or after discharge. 
 6. "Maritime freight forwarding services" means the activity of organising and monitoring shipments on behalf of shippers, thro ugh  
 providing such services as the arranging of transport and related services, consolidation and packing of cargo, preparation of  documentation  
 and provision of business information.  
7. "Ship" means a boat, vessel or craft designed, used or capable of being used solely or partly for navigation in, on, through , or  
 immediately above water, without regard to method or lack of propulsion, and includes such a ship that is under construction. 
 
3. International maritime transport services suppliers of other Me mbers shall have the ability to un dertake locally, in Canada, ac tivities  
 that are necessary for the supply to their customers of a partially or fully integrated transport service, with in which maritime transport  
 constitutes a substantial element.  T hese activities are:  
 
8. “Other forms of commercial presence for the supply of inte rnational maritime transport services” means the ability for inter national maritime transport suppliers of other 
 Members to undertake locally, in Canada, activities that are necessary for the supply to their customers of a partially or ful ly integrated transport service, 
 within which maritime transport constitutes a substantial element. These activities are: 
 
(a) marketing and sales of maritime transport and related services  through direct contact with customers, from quotation to inv oicing, these services 
(b) being those operated or offered by the service supplier itse lf or by service suppliers with which the service seller has es tablished standing business 
  arrangements; 
(c) making arrangements, on their own account or on behalf of their customers (and the resale to  their customers) for any trans port and or related  
  services, including: anchorage, berth and be rthing services, onward transport services by any mode, particularly inland water ways, road and rail, 
  necessary for the supply of the integrated service; 
(d) the preparation of documentation including transport documents, customs documents, or other documents related to the origin and ch aracter of goods 
  transported; 
(e) the provision of business information by any means, including computerized information systems and electronic data interchange (su bject to any 
  provision or limitation in this Agreement that may restrict or allow a Member to restrict the provision of business informati on); 
(f) the setting up of any business arrangements (including participation in the stock of a company) and the appointment of personnel r ecruited locally (or, 
  in the case of foreign personnel, subject to the horizontal commitment on movement of personnel  natural persons  ) with any locally established  
  shipping agency;  
(g) acting on behalf of the companies, organizing any aspect of the call of the ship or taking control over cargoes when requir ed; provision of port captain 
  services 
 
9. For the purposes of Canada’s additional commitments on Maritime Transport Services, the phrase “non-discriminatory terms and  conditions” means terms and 
 conditions that accord National Treatment.  TN/S/O/CAN/Rev.1 
 Page 109 
 
 
 REFERENCE PAPER  
 Scope
 
  The following are definitions and principles on the regulatory framework for the basic telecommunications services.   
 
Definitions
 
 
 Users  mean service consumers and service suppliers.   
  Essential facilities
 mean facilities of a public telecommunications transport network or service that: 
 
(a) are exclusively or predominantly provided by a single or limited number of suppliers;  and 
 
(b) cannot feasibly be economically or technically substituted in order to provide a service. 
  A major supplier
 is a supplier, which has the ability to materially affect the terms of participation (having regard to price 
and supply) in the relevant market for basic telecommunications services as a result of: 
  (a) control over essential facilities;  or 
 
 (b) use of its position in the market. 
 1. Competitive safeguards
 
 
1.1 Prevention of anti-competitive practices in telecommunications  
 
 Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or together, are a major 
supplier from engaging in or continuing anti-competitive practices.  
1.2 Safeguards
 
  The anti-competitive practices referred to above shall include in particular: 
 
(a) engaging in anti-competitive cross-subsidization;   
 
(b) using information obtained from competitors with anti-competitive results;  and 
 
(c) not making available to other services suppliers on a timely basis technical  information about essential facilities 
and commercially relevant information which are necessary for them to provide services.  
 
2. Interconnection
 
 
2.1 This section applies to linking with suppliers providing public telecommunications transport networks or services in 
order to allow the users of one supplier to communicate with users of another supplier and to access services provided by anoth er 
supplier, where specific commitments are undertaken. 
 
2.2 Interconnection to be ensured  
  Interconnection with a major supplier will be ensured at any technically feasible point in the network.  Such 
interconnection is provided: 
 
(a) under non-discriminatory terms, conditions (including technical standards and specifications) and rates and 
of a quality no less favourable than that provided for its own like services or for like services of non-
affiliated service suppliers or for its subsidiaries or other affiliates; 
 
(b) in a timely fashion, on terms, conditions (including technical standards and specifications) and cost-oriented 
rates that are transparent, reasonable, having regard to economic feasibility, and sufficiently unbundled so that the supplier need not pay for network components or facilities that it does not require for the service to 
be provided;  and TN/S/O/CAN/Rev.1 
Page 110  
 
  
(c) upon request, at points in addition to the network termination points offered to the majority of users, subject 
to charges that reflect the cost of construction of necessary additional facilities. 
 2.3 Public availability of the procedures for interconnection negotiations
 
 
 The procedures applicable for interconnection to a major supplier will be made publicly available.  
2.4 Transparency of interconnection arrangements
 
  It is ensured that a major supplier will make publicly available either its interconnection agreements or a reference 
interconnection offer. 
 2.5 Interconnection:  dispute settlement
 
 
 A service supplier requesting interconnection with a major supplier will have recourse, either:  
 (a) at any time or 
  (b) after a reasonable period of time which has been made publicly known 
 
to an independent domestic body, which may be a regulatory body as referred to in paragraph 5 below, to resolve disputes 
regarding appropriate terms, conditions and rates for interconnection within a reasonable period of time, to the extent that th ese 
have not been established previously. 
 
3. Universal service
 
 
 Any Member has the right to define the kind of universal service obligation it wishes to maintain.  Such obligations will 
not be regarded as anti-competitive per se , provided they are administered in a transparent, non-discriminatory and competitively 
neutral manner and are not more burdensome than necessary for the kind of universal service defined by the Member.      
 
4. Public availability of licensing criteria  
 
 Where a license is required, the following will be made publicly available: 
 
(a) all the licensing criteria and the period of time normally required to reach a decision concerning an application 
for a license;  and 
 
(b) the terms and conditions of  individual licenses. 
 
 The reasons for the denial of a license will be made known to the applicant upon request.  5. Independent regulators
 
 
 The regulatory body is separate from, and not accountable to, any supplier of basic telecommunications services. The decisions of and the procedures used by regulators shall be impartial with respect to all market participants. 
 
6. Allocation and use of scarce resources
 
  Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of way, will be 
carried out in an objective, timely, transparent and non-discriminatory manner. The current state of allocated frequency bands will 
be made publicly available, but detailed identification of frequencies allocated for specific government uses is not required. 
  
 TN/S/O/CAN/Rev.1
Page 111CANADA - LIST OF ARTICLE II MFN EXEMPTIONS 
 
 
Sector or sub-sector Description of measure 
indicating its inconsistency with Article II 
 Countries to which the  
measure applies Intended duration Conditions creating the  
need for the exemption 
Film, Video and Television 
Programming Co-production Differential treatment is 
accorded to wo rks co-p roduced 
with persons of countries with 
which Canada may have 
co-production agreements or arrangements, as well as to 
natural persons engaged in such 
co-production.  All countries. Indeterminate. For reasons of cultural policy, 
including to improve the availability 
of Canadian audiovisual 
productions in Canada, to promote 
greater diversity among foreign audiovisual works on the Canadian 
market, as well as to promote the 
international exchange of audiovisual works. 
 
Film, Video and Television Programming  
Co-production and 
Distribution Differential treatment is 
accorded to wo rks co-produced 
with persons of countries with 
which Québec may have 
co-production arrangements, and to natural persons engaged 
in such co-productions, as well 
as to natural and juridical persons engaged in film and 
video distribution pursuant to 
bilateral arrangements for the distribution of film, video and 
television programming in its 
territory.  All countries. Indeterminate. For reasons of cultural policy, 
including to improve the availability 
of Québecois audiovisual 
productions in Québec, to promote 
greater diversity among foreign audiovisual works on the Québec 
market, and to promote the 
international exchange of audiovisual works, as well as to 
ensure that Québec distributors have 
improved access to films originating from all parts of the world, while 
allowing partners in film 
distribution arrangements to continue to distribute in Québec 
films for which they are recognized 
as the producers or the holders of the world distribution rights. 
  
 TN/S/O/CAN/Rev.1 
Page 112 Sector or sub-sector Description of measure 
indicating its inconsistency with Article II 
 Countries to which the  
measure applies Intended duration Conditions creating the  
need for the exemption 
Fishing-Related Services Licenses for access to Canadian 
waters for specific purposes, 
such as purchase of fuel and 
supplies, ship repair, crew exchanges and transhipment of 
fish catches, are granted only to 
fishing ships from a country 
with which Canada has favourable fishery relations, 
based primarily on adherence 
by that country to Canadian and international conservation 
practices and policies. 
 All countries. Indeterminate. Conservation of fisheries. 
Insurance  
Intermediation:   
Agency Services Preferential access to the 
Ontario insurance services 
market is provided to 
non-resident individual US insurance agents. 
 All states in the United States. Indeterminate. Reciprocity. 
 
Financial Services, including 
lending of all types and trading 
for own account of certain 
securities by loan and 
investment companies  Preferential treatment in 
Québec for allocation of 
licenses is provided by the 
Province of Québec to loan and 
investment companies 
incorporated under the laws of 
the Parliament of the U nited 
Kingdom and Ireland for 
purposes of obtaining a license 
to carry on business.  
 Great Britain and Northern Ireland, 
Republic of Ireland.  Indeterminate.  Maintenance of existing historical 
preference.   
  TN/S/O/CAN/Rev.1
 Page 113Sector or sub-sector Description of measure 
indicating its inconsistency with Article II 
 Countries to which the  
measure applies Intended duration Conditions creating the  
need for the exemption 
Maritime Transport  The prohibitions under the 
Coast ing Trade Act  do not 
apply to any ship that is 
owned by the U.S. 
Government when used solely 
for the purpose of 
transporting goods owned by 
the U.S. Government from 
the territory of Canada to 
supply Distant Early Warning 
sites.  
 United States . Indeterminat e. Maintenance of existing bilateral 
defence arrangement.  
Maritime Transport Salvage  United States ships and 
wrecking appliances may 
salve any property wrecked, 
and may render aid and 
assistance including all 
necessary towing incidental 
thereto to any shi ps wrecked, 
disabled or in distress, in the 
waters of Canada contiguous 
to the United States.  
 United States . Indeterminate.  Maintenance of existing 
reciprocity measures with respect 
to safety and the protection of the 
marine environment.  
  
 TN/S/O/CAN/Rev.1 
Page 114 Sector or sub-sector Description of measure 
indicating its inconsistency with Article II 
 Countries to which the  
measure applies Intended duration Conditions creating the  
need for the exemption 
Maritime Transport Preferential treatment may be 
accorded to services providers 
of countries with which 
Canada has concluded agreements, arrangements 
and other formal or informal 
undertakings with respect to 
maritime activities in waters of mutual interest in areas 
such as: pollution control, 
safe navigation, barge inspection standards, water 
quality, pilotage, salvage, 
drug abuse control and maritime communications. 
 United States, Denmark  and 
France. Indeterminate. Maintenance of existing bilateral 
agreements, arrangements and 
undertakings. 
  
  TN/S/O/CAN/Rev.1
 Page 115Sector or sub-sector Description of measure 
indicating its inconsistency with Article II 
 Countries to which the  
measure applies Intended duration Conditions creating the  
need for the exemption 
Maritime Transport: 
Tonnage Dues United States ships are 
exempt from the payment of 
tonnage dues when entering 
ports in the province of Ontario from the Great Lakes 
and their connecting and 
tributary waters. 
 United States . Indeterminate. Maintenance of existing historical 
preference. 
Air and Maritime Transport 
 
- Exemptions from  tax Exemption from taxes on 
income and capital of a 
non-resident person earned in Canada from the operation of a 
ship or aircraft in international 
traffic on the basis of reciprocity with the country in 
which the person resides. 
 All countries. Indeterminate. Maintenance of reciprocity as the 
basis for the tax reciprocity 
exemption. 
Air Transport  
-  aircraft repair and 
 maintenance  services provided 
 by service suppliers 
 located outside of 
 Canada Preferential treatment is 
extended to the supply of repair 
and maintenance services as 
defined in Article I 2. b) (consumption abroad) by some 
foreign repair and maintenance 
service suppliers. 
 All countries. Indeterminate. Air safety standards procedures. 
Air Transport 
 
- the selling and 
 marketing of air  transport services Bilateral air services 
agreements contain provisions 
that place limitations on the 
advertising, selling or marketing of specified air 
transport services. 
 All countries. Indeterminate. Bilateral air agreements.  
 TN/S/O/CAN/Rev.1 
Page 116 Sector or sub-sector Description of measure 
indicating its inconsistency with Article II 
 Countries to which the  
measure applies Intended duration Conditions creating the  
need for the exemption 
Services incidental to 
agriculture 
 
- temporary  entry of  natural persons 
 supplying services Temporary entry of agricultural 
workers from countries with 
which Canada has signed a 
memorandum of understanding is subject to an accelerated 
process for labour certification. Anguilla 
Antigua and Barbuda 
Barbados 
Dominica Grenada 
Jamaica 
Mexico 
Montserrat St. Kitts-Nevis 
St. Lucia 
St. Vincent Trinidad and 
Tobago 
 Indeterminate. Seasonal shortages of experienced 
farm workers and requirement for 
guaranteed return passage. 
All sectors Canada accepts compulsory 
arbitration of investor/state 
investment disputes brought by 
or in respect of service suppliers of countries with 
which Canada may have 
agreements providing for such a procedure. 
 All countries. Indeterminate. Promotion and protection of foreign 
investment. 
 
__________